Valuation and Rating (Exempted Classes) (Scotland) Act 1976
1976 c.64
An Act to make provision as regards Scotland for the exclusion from the valuation roll of lands and heritages which lie wholly or partly on, over or under the bed of the sea; and for connected purposes.
[15th November 1976]
Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3
Act modified by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), ss. 4 (1), 26 (1)