Part I Valuation and rating
5 Relaxation of provisions relating to notification for rate relief for charitable organisations.
In section 4 of the M1Local Government (Financial Provisions etc.) (Scotland) Act 1962—
(a)
in subsection (2) (which provides for notification to the rating authority of use of lands and heritages for charitable purposes)—
(i)
the words “not later than the thirtieth day of June in any year” shall cease to have effect; and
(ii)
for the words “any period, beginning not earlier than the year in which the notice is given,” there shall be substituted the words “
a relevant period
”
; and
(b)
“(2A)
In subsection (2) of this section “relevant period” means—
(a)
in a case where the occupation and use, or as the case may be the holding, commenced on or after the first day of the financial year immediately preceding the financial year in which the notice is given, any period after that commencement;
(b)
in any other case, that first day and any period thereafter.”.