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Local Government (Scotland) Act 1947

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227Other rates required to be levied.

Every rating authority shall, for the purpose of defraying, so far as not met otherwise, any expenditure of the authority under any enactment or statutory order (including any sum required to be raised from rates to meet a requisition), not being expenditure to which any of the three immediately preceding sections applies, levy within the area to which the expenditure relates a rate for the purpose of meeting such expenditure:

Provided that a rate shall be levied under this section in respect of expenditure for the purposes of any public utility undertaking only- so far as such expenditure is properly payable out of rates.

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