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This is the original version (as it was originally enacted).

19Certain parks not to be entered in valuation roll

(1)Any lands and heritages—

(a)which consist of a park vested in or under the control of a local authority ; and

(b)from which the local authority does not derive net profit,

shall not be entered in the valuation roll for the year 1963-64 or any subsequent year:

Provided that this subsection shall not apply to any building comprised in any such park unless it is used for purposes ancillary to those of the park.

(2)In this section the expression " local authority " includes a district council, and the expression " park" includes any recreation ground or pleasure ground.

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