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S

Lands Valuation (Scotland) Act 1854

1854 CHAPTER 91 17 and 18 Vict

An Act for the Valuation of Lands and Heritages in Scotland.

[10th August 1854]

Whereas it is expedient that one uniform valuation be established of lands and heritages in Scotland, according to which all public assessments leviable or that may be levied according to the real rent of such lands and heritages may be assessed and collected and that provision be made for such valuation being annually revised:

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C1Short title “The Lands Valuation (Scotland) Act 1854” given by Short Titles Act 1896 (c. 14)

C2Act repealed by Valuation of Lands (Scotland) Amendment Act 1867 (c. 80), s. 11 and Valuation of Lands (Scotland) Acts Amendment Act 1894 (c. 36), s. 8 in so far as necessary to give effect to the provisions of those Acts

C4Power to fix certain dates for the purposes of this Act given to the Secretary of State by Valuation and Rating (Scotland) Act 1956 (c. 60), s. 13 (1)

C5Act amended with the substitution for any reference to a specified officer of a local authority as a reference to the proper officer of a local authority by Local Government Act 1972 (c. 70), Sch. 29 Pt. I para. 4 subject as in that paragraph mentioned

C6Functions of Commissioners of Supply now exercisable by regional or islands councils: Local Government (Scotland) Act 1889 (c. 50), s. 11 (1), Local Government (Scotland) Act 1929 (c. 25), s. 2 (1) (d) and Local Government (Scotland) Act 1973 (c. 65), ss. 1, 2, 116 (1) (8)

C7Functions of town councils of small burghs under this Act now exercisable by regional or islands councils: Local Government (Scotland) Act 1929 (c. 25), s. 2 (1) (b), Sch. 1 Pt. I and Local Government (Scotland) Act 1973 (c. 65), ss. 1, 2, 116 (1) (8)

C8Functions of Treasury under this Act now exercisable by Secretary of State: Secretary for Scotland Act 1885 (c. 61), s. 5, Sch. Pts. I, III, Secretary for Scotland Act 1887 (c. 52), s. 2 (2) and Secretaries of State Act 1926 (c. 18)

C9Style and title of Assessor of Railways and Canals in Scotland now changed to Assessor of Public Undertakings (Scotland) by Assessor of Public Undertakings (Scotland) Act 1934 (c. 22), s. 1

C10Words of enactment and certain other words repealed by Statute Law Revision Act 1892 (c. 19)

C12Act modified by Legal Aid (Scotland) Act 1986 (c. 47, SIF 77:2), ss. 1 (6), 43, 45, Sch. 1 para. 2 (4), Sch. 4 para. 3 (1)

C18Act applied (with modifications)(S.)(6.4.1995) by 1994 c. 39, s. 29(6) (with s. 7(2)); S.I. 1995/702, art. 4, Sch. 2

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1E+W+S+N.I.

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2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2E+W+S+N.I.

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3, 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3E+W+S+N.I.

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5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4E+W+S+N.I.

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6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5E+W+S+N.I.

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7 Assessor may call for written statement of rent.E+W+S+N.I.

It shall be lawful for any assessor acting under this Act to call upon any person, being a proprietor or reputed proprietor or tenant or occupier [F6within his area for a return containing such particulars as may be reasonably required for the purpose of enabling him to value the lands and heritages] . . . F7of which such person is proprietor or reputed proprietor, or tenant or occupier; and if any such person shall, without reasonable excuse, fail to furnish such written statement to such assessor within fourteen days after he shall be called upon in writing so to do, he shall be liable [F8on summary conviction]to pay a penalty not exceeding [F9[F10level 3]on the standard scale]; and if any such person shall present or cause to be presented to such assessor any false statement [F6in such return], he knowing the same to be false, he shall be liable [F8on summary conviction]to pay a penalty [F11not exceeding level 3][F9on the standard scale].

8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12E+W+S+N.I.

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9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13E+W+S+N.I.

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10 Procedure at appeal courts. E+W+S+N.I.

It shall be competent to the Commissioners of Supply and magistrates of burghs respectively in the hearing of appeals under this Act to cite and examine the parties and their witnesses on oath, and to call for all papers and documents which they may deem necessary; and every court of appeal shall be attended by the assessors by whom the several valuations under appeal were made, and such assessors shall answer upon oath all competent interrogatories which may be put to them with reference to the matters involved in such appeals; and it shall not be necessary for the court of appeal to keep any formal record of their proceedings, except only a note of the assessment, appeal, and judgment, but they may, if they think proper, cause any deposition which may be made before them to be taken down in writing, and signed by the deponent, and may authenticate it by the signature of one of their number as having been made in their presence; and every such deposition so taken down, signed, and authenticated shall be deemed and taken to be good evidence in any prosecution for perjury.

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11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14E+W+S+N.I.

12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15E+W+S+N.I.

13 As to complaints made with regard to assessors valuations. E+W+S+N.I.

If any complaint shall be made to the Commissioners of Supply of any county, or to the magistrates of any burgh, sitting as an appeal court as above provided, to the effect that the yearly rent or value of any lands or heritages within such county or burgh respectively has been stated by the assessor in the valuation roll of such county or burgh at other than the just and true amount thereof, such Commissioners of Supply and magistrates respectively may, if they think fit, make inquiry into such complaint, after giving not less than six days notice to the proprietor and occupier of such lands and heritages of the time and place when such inquiry will be gone into, and may thereupon alter the amount of the yearly rent or value of such lands and heritages in the valuation roll of such county or burgh to such extent as, after such inquiry, may appear to them to be just; and the Commissioners of Supply and magistrates respectively, in the conduct of such inquiries as aforesaid, shall have all the same powers and authorities as are by this Act conferred upon them with reference to appeals; and it shall be lawful for them to award expenses against the complainer, where it shall appear to them that such complaint has been made without any reasonable or probable cause: Provided always, that where any parish consists partly of a burgh and partly of a landward district, it shall be competent to the Commissioners of Supply of the county or to the magistrates of such burgh respectively, if they shall think that any property within such parish has been unduly valued, to refer the true value of the same to the sheriff of the county, who shall decide the same summarily without being subject to review, and the magistrates and Commissioners of Supply respectively, on such decision being produced to them, shall correct the roll accordingly at the next ensuing period of valuation.

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C20S. 13 modified by S.R. & O. 1930/1026 (Rev. XII, p. 577: 1930, p. 864); applied by Local Government (Scotland) Act 1966 (c. 51), s. 22 (1)

14—16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16E+W+S+N.I.

17, 18.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17E+W+S+N.I.

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19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18E+W+S+N.I.

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[F1920 Assessor of railways and canals to be appointed. E+W+S+N.I.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20 it shall be lawful for Her Majesty to appoint, as occasion requires, a fit and proper person to be assessor of railways and canals for the purposes of this Act;. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21]

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F19S. 20 repealed (E.W.S.)(19.5.1997) by 1997 c. 29, s. 33(2), Sch. 4; S.I. 1997/1097, art. 3(d), Sch.

F21Words repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1 (1), Sch. 1 Pt. VII

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21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22E+W+S+N.I.

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22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23E+W+S+N.I.

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23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24E+W+S+N.I.

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[F2524 Notice of valuation to be given to railway and canal companies, &c. If companies think themselves aggrieved they may appeal to Lord Ordinary. Proceedings before Lord Ordinary &c. to be summary.E+W+S+N.I.

On or before the fifteenth day of August . . . F26M1 the said assessor of railways and canals under this Act shall transmit or cause to be transmitted to each railway and canal and other company included in his valuation, either through the Post Office, or by causing the same to be left at the head or other known office of business of each such company, a copy of [F27so much of][F28the direction given by him under section 5 of the Local Government (Scotland) Act 1975][F29as relates to the valuation of the lands and heritages of the company] wherein such company shall be set forth, either as proprietor, tenant, or occupier; and if such company consider themselves aggrieved by such valuation [F30as contained in the direction], they may obtain redress by satisfying such assessor of railways and canals, on or before the eighth day of September next ensuing, that they have well–founded ground of complaint, and obtaining an alteration by him of his valuation accordingly, which alteration he is in such case authorized to make, or by lodging a note of appeal, on or before such last–mentioned date, to the Lord Ordinary officiating on the Bills in the Court of Session, or where the lands and heritages belonging to such company are all situated within one county, then to the sheriff of such county; and all proceedings before such Lord Ordinary or sheriff, as the case may be, under this Act shall be summary, and may be taken either in court or at chambers, and shall be conducted in such way as such Lord Ordinary or sheriff respectively may prescribe or allow; and any deliverance which shall be pronounced by such Lord Ordinary or sheriff, as the case may be, on such objections on or before the thirtieth day of November next after such appeal is entered and such objections are made, shall receive effect, and it shall be the duty of such assessor of railways and canals to alter his valuation in conformity therewith; and such deliverance, and the valuation of the said assessor of railways and canals, if not appealed against, or if appealed against in so far as not altered by a deliverance of the Lord Ordinary or sheriff as aforesaid, shall be final and conclusive, and not subject to review.]

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F25S. 24 repealed (E.W.S.)(19.5.1997) by 1997 c. 29, s. 33(2), Sch. 4; S.I. 1997/1097, art. 3(d), Sch.

Modifications etc. (not altering text)

C23S. 24 modified by S.I. 1985/193, art. 7 (2); 1985/194, art. 7 (2); 1985/196, art. 7 (2); 1985/197, art. 7 (2); 1985/198, art. 7 (2) and 1985/200, art. 7 (2)

C25Power to fix dates for lodging and determining appeals under s. 24 given to Court of Session by Rating and Valuation (Scotland) Act 1952 (c. 47), s. 6 (1)

C26Power to fix certain dates given to Secretary of State by Valuation and Rating (Scotland) Act 1956 (c. 60), s. 13 (1)

Marginal Citations

[F3125 Any parish, county, or burgh interested in any railway or canal valuation may appeal against the same to the Lord Ordinary. E+W+S+N.I.

[F32Any local authority having an interest in any entry in the valuation roll made in consequence of a direction given by the Assessor of Public Undertakings (Scotland) under section 5 of the M2Local Government (Scotland) Act 1975 may] object to and represent against the same to the Lord Ordinary officiating on the Bills in the Court of Session, or when the lands and heritages belonging to any railway or canal or other company included in such valuation roll are all situated within one county, then to the sheriff of such county; and such Lord Ordinary or sheriff, as the case may be, shall afford to the company to which such objection applies an opportunity of answering such objection, and may also, if he think it necessary or proper, afford such opportunity to the assessor of railways and canals, or to any person or persons whom he may consider to be interested in such objection; and any deliverance which shall be pronounced by him on such objections on or before the thirtieth day of November next after such objections are made shall be given effect to, and be final and conclusive.]

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F31S. 25 repealed (E.W.S.)(19.5.1997) by 1997 c. 29, s. 33(2), Sch. 4; S.I. 1997/1097, art. 3(d), Sch.

Modifications etc. (not altering text)

C28Power to fix a date for determining appeals under s. 25 given to Court of Session by Rating and Valuation (Scotland) Act 1952 (c. 47), s. 6 (1)

Marginal Citations

[F3326F34 Power of Assessor of Public Undertakings (Scotland) to obtain information. E+W+S+N.I.

(1)For the purpose of valuing any lands and heritages which he is obliged under any enactment to value, the Assessor of Public Undertakings (Scotland) may—

(a)require the undertaking occupying such lands and heritages to provide him with such information as he may need;

(b)require the attendance of any official of the undertaking for examination.

(2)Where any such undertaking or official thereof refuses or unreasonably delays to comply with a requirement under subsection (1) above, that undertaking shall not be entitled to appeal against or object to the Assessor’s valuation in respect of which such refusal or delay occurred.”]

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F33S. 26 repealed (E.W.S)(19.5.1997) by 1997 c. 29, s. 33(2), Sch. 4; S.I. 1997/1097, art. 3(d), Sch.

Modifications etc. (not altering text)

27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F35E+W+S+N.I.

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28, 29.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F36E+W+S+N.I.

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F36Ss. 28, 29 repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1 (1), Sch. 1 Pt. VII

30 Mistake or misnomer, not to affect valuation.E+W+S+N.I.

No valuation of any lands or heritages contained in any valuation roll under this Act shall be rendered void or be affected by reason of any mistake or variance in the names of such lands or heritages, or in the christian or surname or designation of any proprietor or tenant or occupier thereof; and no valuation roll which shall be made up and authenticated in terms of this Act, and no valuation which shall be contained therein, shall be challengeable, or be capable of being set aside or rendered ineffectual, by reason of any informality, or of any want of compliance with the provisions of this Act, in the proceedings for making up such valuation or valuation roll.

31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F37E+W+S+N.I.

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32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F38E+W+S+N.I.

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33 Other public assessments leviable on real rent to be levied upon valuations established by this Act. As to public assessments assessed upon means and substance.E+W+S+N.I.

Where, in any county, burgh, or town, any county, municipal, parochial, or other public assessment, or any assessment, rate, or tax under any Act of Parliament, is authorized to be imposed or made upon or according to the real rent of lands and heritages, the yearly rent or value of such lands and heritages, as appearing from the valuation roll in force for the time under this Act in such county, burgh, or town, shall, from and after the establishment of such valuation therein, be always deemed and taken to be the just amount of real rent for the purposes of such county, municipal, parochial, or other assessment, rate, or tax, and the same shall be assessed and levied according to such yearly rent or value accordingly, any law or usage to the contrary notwithstanding: Provided always, that when the area of any parish church heretofore erected has been allocated among the heritors according to their respective valued rents as appearing upon the present valuation rolls, all assessments for the repair thereof shall be imposed according to such valued rent; and where in any county burgh, or town, any county, municipal, parochial, or other public assessment, or any assessment, rate, or tax under any Act of Parliament, . . . F39, is or might be assessed upon means and substance, such assessment shall, from and after the establishment of valuations under this Act, be assessed and levied upon the yearly rent or value in terms of this Act, of such lands and heritages within such county, burgh, or town, one half upon the owners and the other half upon the tenants and occupiers of such lands and heritages, but subject to the provisions and exceptions herein–before made and provided as regards lands and heritages separately let at a rent not amounting to four pounds; and all Acts, laws, and usages to the contrary are hereby repealed in so far as necessary to give effect to this enactment, but no further.

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34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F40E+W+S+N.I.

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F40S. 34 repealed by Representation of the People Act 1918 c. 64 (7 & 8 Geo. 5), Sch. 8

[F4135 Preservation of valuation rolls by the Keeper of the Records.E+W+S+N.I.

The assessor for each valuation area shall as soon as is reasonably practicable after a valuation roll has ceased to be in force transmit that roll to the Keeper of the Records of Scotland for preservation by him.]

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36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F42E+W+S+N.I.

37, 38.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F43E+W+S+N.I.

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39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F44E+W+S+N.I.

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40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F45E+W+S+N.I.

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41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F46E+W+S+N.I.

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42 Interpretation clause. E+W+S+N.I.

The following words and expressions, when used in this Act, shall in the construction thereof be interpreted as follows, except when the nature of the provision or the context of the Act shall exclude or be repugnant to such construction; (that is to say,) the expression “lands and heritages” shall extend to and include all lands, houses, shootings, and deer forests, . . . F47, fishings, woods, copse, and underwood from which revenue is actually derived, ferries, piers, harbours, quays, wharfs, docks, canals, railways, mines, minerals, quarries, coalworks, waterworks, limeworks, brickworks, ironworks, gasworks, factories, and all buildings and pertinents thereof, and [F48such class or classes of plant or machinery in or on any lands and heritages as may be prescribed by the Secretary of State by regulations]:

[F49F50

(1)as including, subject to paragraph (2) (a) below, all machinery, machines, tools, appliances or plant in or on the lands and heritages—

(a)for producing or transmitting first motive power; or

(b)subject to paragraph (2) (c) and (d) below, used or intended to be used wholly or mainly in connection with the heating, cooling, ventilating, lighting or draining of, or the supplying of water to, the lands and heritages, or the protection of the lands and heritages from fire; and

(2)as not including—

(a)any electric motor used in any industrial or trade process;

(b)subject to paragraph (1) above, any machinery, machine, tool, appliance or plant, wholly or mainly within a building, which can be removed from its place without necessitating the removal of any part of that building;

(c)subject to paragraph (1) (a) above, any machinery, machine, tool, appliance or plant in or on the lands and heritages, but wholly or mainly outwith any building where such machinery, machine, tool, appliance or plant—

(i)has a total cubic capacity (measured externally and excluding foundations, settings, supports, and any other things not integral to it) not exceeding 200 cubic metres;

(ii)can be removed from its place without substantial damage to itself or to any surrounding or supporting structure and can be re–assembled elsewhere; and

(iii)if used wholly or mainly in connection with heating, cooling, ventilating, lighting, draining, supplying water, or protecting from fire is so used in an industrial or trade process; and

(d)subject to paragraph (1) (a) above, so much of any pipe or system of pipes as is outwith any building and within the curtilage of premises which are used for an industrial or trade process where that pipe or system—

(i)forms an external part of, or is connected to, any machinery, machine, tool, appliance or plant in or on such premises; and

(ii)if used wholly or mainly in connection with heating, cooling, ventilating, lighting, draining, supplying water, or protecting from fire is so used in an industrial or trade process:]Provided always, that no mine or quarry shall be assessed unless it has been worked during some part of the year to which such assessment applies . . . F47; the word “proprietor” shall apply to liferenters as well as fiars and to tutors, curators, commissioners, trustees, adjudgers, wadsetters, or other persons who shall be in the actual receipt of the rents and profits of lands and heritages; the word “factor” shall mean a person acting under a probative factory and commission for the proprietor or proprietors, including corporations being proprietors, for whom he is factor, and in the bona fide actual management as such factor of the lands and heritages belonging to such proprietor; the word “burgh” shall apply only to a city, burgh, or town, being a royal burgh, or which sends or contributes as a burgh to send a member to Parliament; the expression “magistrates of burghs” shall include the lord provost, or provost, or chief magistrate, and magistrates and councils of burghs, and all persons being members for the time of such magistracy or council; the word “town” shall extend to and include all burghs, as well royal and parliamentary burghs as burghs of barony or regality, and all other burghs whatsoever, and generally all places situate within a county forming an area of assessment distinct from such county; the word “county” . . . F47 shall include and apply to a county exclusive of the burghs situated therein; the expression “the assessor” shall mean the assessor under this Act of the county or burgh or portion or district of the county or burgh for which he is assessor, as distinguished from the assessor of railways and canals under this Act.

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F48S. 42: words in definition of “lands and heritages” substituted (S.)(1.4.1995) by 1994 c. 39, s. 152(2); S.I. 1994/3150, art. 4, Sch. 1

F49S. 42 (1) (2) substituted by S.I. 1983/120, art. 3 (b)

Modifications etc. (not altering text)

C30Power to amend definition of “lands and heritages” conferred by Local Government and Planning (Scotland) Act 1982 (c. 43, SIF 81:2), s. 4 (1)

C32S. 42: definition of “lands and heritages” amended (1.4.1995) by S.I. 1994/3199, reg. 2, Sch.

[F5143 Regulations.S

(1)Regulations under section 42 of this Act may, if made so as to take effect other than at the beginning of a year of revaluation (within the meaning of the M3Local Government (Scotland) Act 1975), provide for the revaluation of any lands and heritages affected by the regulations.

(2)The power to make regulations under the said section 42 shall be exercisable by statutory instrument.

(3)Any statutory instrument containing regulations made under the said section 42 shall be subject to annulment in pursuance of a resolution of either House of Parliament.]

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F51S. 43 inserted (S.)(1.4.1995) by 1994 c. 39, s. 152(3); S.I. 1994/3150, art. 4, Sch.

Marginal Citations

F52F52SCHEDULEE+W+S+N.I.

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