1SIn section 7 of the Lands Valuation (Scotland) Act 1854 (which, as read with section 289G(4) of the M1Criminal 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”.
Marginal Citations