8DPower of Scottish Ministers to remove exempt status of lands and heritages

1

The Scottish Ministers may by regulations make provision requiring lands and heritages falling within subsection (2) to be entered in the valuation roll.

2

Land and heritages fall within this subsection if they are not entered in the valuation roll by virtue of an enactment, other than Part 2 of the Local Government Finance Act 1992, providing for them not to be so entered.

3

Before—

a

laying a draft of a Scottish statutory instrument containing regulations under subsection (1) to which subsection (5) applies before the Scottish Parliament, or

b

making regulations under subsection (1) to which subsection (6) applies,

the Scottish Ministers must consult such persons as they consider appropriate.

4

Regulations under subsection (1) may—

a

make incidental, supplementary, consequential, transitional, transitory or saving provision,

b

make different provision for different purposes,

c

modify any enactment (including this Act).

5

Regulations under this section that add to, replace or omit any part of the text of an Act are subject to the affirmative procedure.

6

Otherwise, regulations under this section are subject to the negative procedure.

7

In this section, “enactment” includes an Act of the Scottish Parliament and an instrument made under such an Act.