Local Government and Rating Act 1997

Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)

2 In section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (reduction and remission of rates)—

(a) in subsection (5) for “the following subsection” there is substituted “subsection (6) or, as the case may be, (6A) of this section”,

(b) in subsection (6) for “the following subsection” there is substituted “subsection (7) of this section”, and

(c) after subsection (6) there is inserted—

“(6A) Without prejudice to subsection (6) of this section, where any reduction or remission of rates is determined under subsection (5) of this section in the first six months of a year, the reduction or remission may be granted—

(a) for the preceding year;

(b) for a specified term of years, not exceeding five, beginning not earlier than the preceding year nor more than twenty four months after the date of the determination;

(c) for an indefinite period beginning not earlier than the preceding year, subject to the exercise by the rating authority of their powers under subsection (7) of this section.”.