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Valuation and Rating (Scotland) Act 1956

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5(1)Each Gas Board's rateable valuation shall be apportioned in respect of the year 1957-58 and of each of the three following years among separately rated areas in the proportions in which the total value of all the lands and heritages, other than excepted premises, belonging to or leased by the Board was apportioned among such areas in respect of the year 1956-57 subject, however, to such adjustments in those proportions as may be necessary having regard to the following sub-paragraph,

(2)For the purpose of the apportionment in respect of any year of a Gas Board's rateable valuation for that year among separately rated areas, all such areas which are in existence at the commencement of the said year shall be deemed to have existed during the year 1956-57 and to have had the same boundaries during that year as they have at the commencement of the first-mentioned year.

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