1In section 7 of the Lands Valuation (Scotland) Act 1854 (which, as read with section 289G(4) of the [1975 c. 21.] Criminal Procedure (Scotland) Act 1975, provides for the levels of penalty for failure to provide the assessor with certain particulars)—
(a)after the word " liable ", in both places where it occurs, there shall be inserted the words " on summary conviction ";
(b)for the words " level 2 " there shall be substituted the words " level 3 " ; and
(c)for the words "of level 3" there shall be substituted the words " not exceeding level 3 ".
2In section 24 of the Lands Valuation (Scotland) Act 1854 (giving of notice of valuation to public undertakings)—
(a)after the words " copy of " there shall be inserted the words " so much of "; and
(b)after the word " 1975 " there shall be inserted the words " as relates to the valuation of the lands and heritages of the company ".
3For section 26 of the Lands Valuation (Scotland) Act 1854 (power of assessor of railways and canals to obtain information) there shall be substituted the following section—
(1)For the purpose of valuing any lands and heritages which he is obliged under any enactment to value, the Assessor of Public Undertakings (Scotland) may—
(a)require the undertaking occupying such lands and heritages to provide him with such information as he may need;
(b)require the attendance of any official of the undertaking for examination.
(2)Where any such undertaking or official thereof refuses or unreasonably delays to comply with a requirement under subsection (1) above, that undertaking shall not be entitled to appeal against or object to the Assessor's valuation in respect of which such refusal or delay occurred.”.