Revocation and Savings
5.—(1) The following regulations:–
(a)the Valuation for Rating (Decapitalisation Rate) (Scotland) Regulations 1990(1);
(b)the Valuation for Rating (Decapitalisation Rate) (Scotland) Regulations 1994(2); and
(c)the Valuation for Rating (Decapitalisation Rate) (Scotland) Amendment Regulations 2000(3),
are, subject to paragraph (2) below, hereby revoked.
(2) The regulations in paragraph (1) shall continue to have effect, for the purposes of the valuation, before 1st April 2005, of any lands and heritages as they had effect for that purpose, immediately before that date.