Town and Country Planning (Scotland) Act 1954

8 Where the development value of an interest in land, determined apart from this paragraph, would be wholly or partly attributable to the carrying out of work which was subsequently rendered abortive—

(a) by an order made before the commencement of this Act whereby permission to develop land was revoked or modified, or

(b) by a planning decision made before the commencement of this Act whereby permission to complete buildings or works was refused, or was granted subject to conditions,

and compensation has become payable under subsection (1) of section twenty of the principal Act, or, as the case may be, under subsection (1) of section seventy-six of that Act, in respect of expenditure incurred before the first day of July, nineteen hundred and forty-eight, being expenditure so incurred wholly or partly in the carrying out of that work, then, in determining that development value, there shall be deducted an amount equal to so much of the compensation as was attributable to that work.