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Valuation and Rating (Scotland) Act 1956

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This is the original version (as it was originally enacted).

7(1)In respect of the year 1966-67 and of every fifth year thereafter the Secretary of State shall consider, not later than the thirty-first day of December falling within the immediately preceding year, in consultation with the Gas Boards, the Advisory Council and such associations of local authorities as appear to him to be concerned, whether a new basic rateable valuation ought to be determined for each Gas Board, and in considering this question the Secretary of State shall have regard to—

(a)any changes which may have taken place in the general level of valuations during the five years immediately preceding the year in question, which changes shall be certified to the Secretary of State by the Advisory Council on a request being made to them in that behalf by the Secretary of State, and

(b)any other circumstances which appear to the Secretary of State to be relevant.

(2)H the Secretary of State decides that a new basic rateable valuation ought to be determined for each Gas Board as aforesaid, he shall request the Assessor to determine the amount of each new basic rateable valuation, and the Assessor shall as soon as practicable determine such amount and for that purpose shall value all the lands and heritages, other than excepted premises, occupied by each Gas Board in accordance with the principles applied by the Assessor before the passing of this Act in valuing lands and heritages belonging to the Scottish Gas Board subject, however, to such modifications in those principles as the Secretary of State may by order prescribe after consultation with the Gas Boards, the Advisory Council and such associations of local authorities as appear to him to be concerned.

(3)The new basic rateable valuation so determined for each Gas Board shall be the rateable valuation of that Board's undertaking in respect of the year for which it is so determined and, subject to the provisions of this paragraph, shall for the purposes of this Schedule be the Board's basic rateable valuation for that year and any subsequent year.

(4)The power to make orders conferred on the Secretary of State by this paragraph shall be exercisable by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament

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