Search Legislation

Non-Domestic Rates (Scotland) Act 2020

Status:

This is the original version (as it was originally enacted).

5Entering of parks in valuation roll

(1)Section 19 of the 1963 Act (certain parks not to be entered in the valuation roll) is amended as follows.

(2)In subsection (1)—

(a)for “Subject to subsections (1A) and (1B) below,” substitute “This section applies to”,

(b)for “and any building” substitute “including in each case any building”,

(c)the words “, shall not be entered in the valuation roll” are repealed.

(3)For subsections (1A) to (1C) substitute—

(1ZA)An entry is to be made in the roll in respect of any part of the lands and heritages which falls within either subsection (1ZB) or (1ZC).

(1ZB)A part falls within this subsection if the part is occupied by a person or body other than the person or body mentioned in paragraph (a) or, as the case may be, (b) of subsection (1).

(1ZC)A part falls within this subsection if—

(a)the part is occupied by the person or body mentioned in paragraph (a) or, as the case may be, (b) of subsection (1), and

(b)persons may be required to pay for access to facilities on the part or for goods or services provided on it.

(1ZD)The remainder of the lands and heritages is not to be entered in the roll..

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources