Rating (Scotland) Act 1926

19 Payment of rates by instalments

(1) Notwithstanding anything to the contrary in any Act, a rating authority or any other authority having statutory power to levy a rate may, on passing a resolution to that effect, levy, collect or recover all or any of the said rates by instalments not being more than four of such amounts, and to be paid on such dates as the rating or other authority shall fix and determine at the time of fixing or imposing such rates, and the demand note shall in addition to the other required particulars state the time appointed for the payment of each instalment and all powers, rights and remedies competent to the rating or other authority or to their officers for levying, collecting or recovering a rate shall apply to each of the instalments of the rate as if it were a separate rate :

Provided that—

(a) any person may elect to pay in one sum instead of by instalments and any person failing to make payment of the first instalment on or before the date fixed therefor shall forfeit the right to pay by instalments; and

(b) nothing herein contained shall limit the powers of a rating authority under the provisions of any local Act with respect to levying, collecting and recovering rates by instalments, and any such provisions of any local Act shall apply to the rates which, under this Act, are levied by the rating authority.

(2) The rating or other authority may at any time revoke or vary any resolution under this section.