(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(2)For the year beginning on the sixteenth day of May, nineteen hundred and fifty-nine, and subsequent years the rights of salmon fishing to which this subsection applies shall, subject to the following provisions of this section, be deemed for the purpose of making up any valuation roll to be agricultural lands and heritages:
Provided that nothing in this section shall affect any right of a district fishery board to require the assessor to value and enter such rights of salmon fishing in the valuation roll for the purposes of fishery assessments only.
(3)The last foregoing subsection—
(a)applies to rights of salmon fishing which are exercised by net or cruive and are so exercised regularly throughout the periods during which that method of fishing is allowed by law, and in respect of which no revenue is derived by the owner or occupier thereof from any other method of fishing during any part of those periods; and
(b)does not apply to any . . . F2, bothies, net stores, drying greens or other corporeal lands and heritages, whether occupied or used in connection with rights of salmon fishing to which the last foregoing subsection applies or not.
(4)Any . . . F2, bothies, net stores, drying greens or other corporeal lands and heritages occupied or used in connection with rights of salmon fishing to which subsection (2) of this section applies shall, for the purpose of making up the valuation roll for the year beginning on the sixteenth day of May, nineteen hundred and fifty-nine and any subsequent year, be treated as lands and heritages which are neither industrial nor agricultural.
(5)Notwithstanding anything in subsections (1) and (2) of section fifteen of the Act of 1956 (which contains transitory provisions for valuation in the years before 1961-2), the assessor for each valuation area, or, as the case may be, the Assessor of Public Undertakings (Scotland), in making up the valuation roll for the year beginning on the sixteenth day of May, nineteen hundred and fifty-nine, and any subsequent year, shall, subject to the provisions of this section, give effect to the changes of rateable values made by the foregoing provisions of this section; but the said changes shall not require any such assessor by virtue of any provision in the said subsections to make any other alteration in a valuation roll, or entitle any person by virtue of subsection (4) or subsection (5) of the said section fifteen to appeal against, or complain in respect of, any entry in a valuation roll.
(6)—(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
(9)For the purpose of the application of this section to any valuation area for which the valuation roll comes into force on a day other than the sixteenth day of May, any reference in this section to the last-mentioned day shall be construed as a reference to that other day.
Textual Amendments
F1S. 7(1) repealed by Local Government (Financial Provisions) (Scotland) Act 1963 (c. 12), Sch. 3 Pt. II
F2Words repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 34, Sch. 6
F3Ss. 7(6)–(8), 9 repealed by Local Government (Financial Provisions) (Scotland) Act 1963 (c. 12), s. 27, Sch. 3 Pt. I
Modifications etc. (not altering text)
C1Unreliable marginal note
C2S. 7(5) amended by Local Government (Scotland) Act 1975 (c. 30), ss. 1–3
Textual Amendments
Textual Amendments