385.Section 76 amends section 6 of the Valuation and Rating (Scotland) Act 1956 by inserting subsections (8ZA) and (10A). The effect of this amendment is that, in arriving at the net annual value of deer forests, assessors may have regard to such factors relating to the management of deer as they consider appropriate.
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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