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Local Government (Scotland) Act 1929

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This is the original version (as it was originally enacted).

1There shall be estimated and certified as respects each rating area—

(a)the expenditure in respect of the standard year which would have fallen to be borne by rates levied in that area on the assumption that the expenditure on the transferred functions was expenditure by the transferee authority except that expenditure on any function for the purpose of which a large burgh is included within a county, shall, so far as such expenditure relates to the large burgh, be assumed to be expenditure by the town council of the burgh;

(b)the unreduced rateable value of the area ;

(c)the reduced rateable value of the area;

(d)the difference between the unreduced rateable value and the reduced rateable value of the area. That difference increased by a percentage ascertained in the prescribed manner in respect of unoccupied lands and heritages is hereinafter referred to as " the loss of rateable value."

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