Local Government Finance Act 1992 (c. 14)

SCHEDULES

SCHEDULE 5 S Part Residential Subjects: Scotland

Date of coming into effect of addition, deletion or amendment of apportionment note S

4 S Where an apportionment note is included under paragraph 1 above as part of an entry relating to any land and heritages in the valuation roll, the note shall take effect from—

(a) the date when the lands and heritages to which the entry relates come into existence or occupancy; or

(b) the beginning of the financial year in which the entry is made,

whichever is the later.