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Valuation and Rating (Scotland) Act 1956

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19Amendment of s. 229 of Act of 1947

For section two hundred and twenty-nine of the Act of 1947 (which makes provision for the levying of rates in respect of lands and heritages entered in a supplementary valuation roll made up for a burgh) there shall be substituted the following section— Rates in respect of lands and heritages in supplementary valuation roll.

229(1)Where a rating authority have caused to to be prepared a supplementary valuation roll for their area under section eleven of the Valuation and Rating (Scotland) Act, 1956, the authority shall subject to the following provisions of this section be entitled to levy rates for all purposes in respect of lands and heritages entered in the supplementary valuation roll in like manner as in respect of lands and heritages entered in the ordinary valuation roll and shall fix the dates—

(a)for payment of the said rates ;

(b)for lodging appeals against the said rates;

and

(c)for hearing the said appeals.

(2)The provisions of the foregoing subsection shall apply subject to any necessary modifications in the case of a rating authority having power to prepare a supplementary valuation roll for their area under the provisions of any local Act.

(3)Where any lands and heritages have come into existence and occupancy within the area of a rating authority after the commencement of any year and are entered in a supplementary valuation roll made up for that year in pursuance of the said section eleven or of the provisions of any local Act, the rating authority shall be entitled to levy in that year in respect of such lands and heritages such part only of the amount which would apart from this subsection have been leviable by way of rates in respect of the lands and heritages as bears the same proportion to the said amount as the period falling between the date specified in the said roll as the date on which the lands and heritages came into occupancy and the end of the said year bears to one year, and the provisions of any local Act shall have effect accordingly.

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