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Sporting Lands Rating (Scotland) Act 1886

1886 CHAPTER 15 49 and 50 Vict

An Act to amend the Law as to the Rating of Lands occupied for Sporting purposes in Scotland.

[10th May 1886]F1

Textual Amendments

F1Act repealed (S.)(1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(d), Sch. 2

Modifications etc. (not altering text)

C2Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2U.K.

Textual Amendments

2 Interpretation clause.U.K.

The expression “the Valuation Acts” shall mean the M1Lands Valuation (Scotland) Act 1854, and any Acts amending the same.

The expression “the assessor” shall mean the assessor appointed and acting under the Valuation Acts.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

Textual Amendments

F3Definition of “the Poor Law Act” repealed by National Assistance Act 1948 (c. 29), Sch. 7 Pt. III

Marginal Citations

3 Construction of Act.U.K.

This Act shall be read and construed along with the Valuation Acts . . . F4

Textual Amendments

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5U.K.

Textual Amendments

5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6U.K.

6 Valuation of shootings and deer forests.U.K.

In order to ascertain and assess under the Valuation Acts the yearly value of shootings and deer forests in Scotland, it shall be the duty of the assessor to enter separately for each [F7islands area or district], and in respect of each proprietor therein, the yearly value of the shootings over the lands and of the deer forests belonging to him in so far as situated within such [F7islands area or district].

7 Rating of shootings and deer forests.U.K.

All county, parochial, or other public assessments, and all assessments, rates, or taxes, under any Act of Parliament, authorised to be imposed or made upon or according to the annual value of lands and heritages ascertained under the Valuation Acts, . . . F8 shall be imposed or made upon or according to the annual value of shootings and deer forests ascertained under the Valuation Acts, as amended by this Act, . . . F8

Textual Amendments

8 Short title.U.K.

This Act may be cited for all purposes as the Sporting Lands Rating (Scotland) Act, 1886.