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Local Government (Financial Provisions) (Scotland) Act 1963

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This is the original version (as it was originally enacted).

10Rateable value of industrial and freight transport lands and heritages

(1)As respects the year 1966-67 and subsequent years the rateable value of the industrial and freight transport lands and heritages to which section 45 of the Local Government (Scotland) Act 1929 applies shall, subject to the next following subsection, be the net annual value thereof as ascertained under subsection (6) or subsection (8), as the case may be, of section 6 of the Act of 1956 ; and accordingly subsection (9) of that section shall, as respects those years, have effect as if the words " save as provided in section forty-five of the Local Government (Scotland) Act 1929 " were omitted.

(2)Notwithstanding anything in the foregoing subsection the Secretary of State may by order provide that in respect of the year 1966-67 and such immediately subsequent years, if any, as may be specified in the order the rateable value of the said lands and heritages shall be the amount produced by deducting from the net annual value thereof such percentage of that value as may be so specified; but an order under this subsection shall not have effect unless approved by a resolution of the Commons House of Parliament.

(3)In an order under the last foregoing subsection different provision may be made for lands and heritages in different rating areas.

(4)As respects the year 1966-67 and subsequent years subsection (4) of section 47 of the Local Government (Scotland) Act 1929 (which confers upon certain occupiers of industrial lands and heritages the right to recover in each year from the owner of the lands and heritages a sum equal to three times the owner's share of the rates payable in respect of the lands and heritages for that year) shall not have effect.

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