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1The Board shall be a body corporate with a common seal.
2(1)The Board is not an emanation of the Crown and shall not act or be treated as the servant or agent of the Crown.
(2)Accordingly—
(a)neither the Board, nor any of its members, nor any member of its staff as such is entitled to any status, immunity, privilege or exemption enjoyed by the Crown ;
(b)the members of the Board and the members of its staff are not, in such capacity, Crown servants ; and
(c)the Board's property is not the property of or held on behalf of the Crown.
(3)Subject to sub-paragraph (4) below, the Board shall not be exempt from any tax, duty, rate, levy or other charge whatever (whether general or local).
(4)Notwithstanding sub-paragraph (2)(c) above, all lands and heritages occupied by the Board shall, for the purposes of the [1854 c. 91.] Lands Valuation (Scotland) Act 1854, the Acts amending that Act and any other enactment relating to valuation of lands and heritages, be treated as if they were occupied by or on behalf of the Crown for the purposes of the Crown.
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