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 ".