Valuation and Rating (Scotland) Act 1956 (c. 60)

SCHEDULES

Section 6.

FIRST SCHEDULE Deductions from Gross Annual Value

(1)	(2)
Gross annual value	Deduction
Not exceeding £15	40 per cent. of the gross annual value.
Exceeding £15 but not exceeding £20.	£6 together with 30 per cent. of the amount by which the gross annual value exceeds £15.
Exceeding £20 but not exceeding £40.	£8, or 25 per cent. of the gross annual value, whichever is the greater.
Exceeding £40 but not exceeding £100.	£10, or 20 per cent. of the gross annual value, whichever is the greater.
Exceeding £100	£20 together with 16 2/3 per cent. of the amount by which the gross annual value exceeds £100.