<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd"><act name="ukpga"><meta><identification source="#"><FRBRWork><FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1902/25"/><FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1902/25"/><FRBRdate date="1902-08-08" name="enacted"/><FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/><FRBRcountry value="GB-UKM"/><FRBRnumber value="25"/><FRBRname value="1902 c. 25"/><FRBRprescriptive value="true"/></FRBRWork><FRBRExpression><FRBRthis value="http://www.legislation.gov.uk/ukpga/1902/25/1991-02-01"/><FRBRuri value="http://www.legislation.gov.uk/ukpga/1902/25/1991-02-01"/><FRBRdate date="1991-02-01" name="validFrom"/><FRBRauthor href="#"/><FRBRlanguage language="eng"/></FRBRExpression><FRBRManifestation><FRBRthis value="http://www.legislation.gov.uk/ukpga/1902/25/1991-02-01/data.akn"/><FRBRuri value="http://www.legislation.gov.uk/ukpga/1902/25/1991-02-01/data.akn"/><FRBRdate date="2026-09-28+01:00" name="transform"/><FRBRauthor href="http://www.legislation.gov.uk"/><FRBRformat value="application/akn+xml"/></FRBRManifestation></identification><lifecycle source="#"><eventRef refersTo="#enactment" date="1902-08-08" eId="date-enacted" source="#"/></lifecycle><analysis source="#"><restrictions source="#"><restriction refersTo="#extent-s" type="jurisdiction"/></restrictions><otherAnalysis source=""><uk:commentary href="#preface" refersTo="#c577784"/><uk:commentary href="#preface" refersTo="#c577785"/><uk:commentary href="#preface" refersTo="#c577786"/><uk:commentary href="#preface" refersTo="#c577787"/><uk:commentary href="#preface" refersTo="#c577788"/><uk:commentary href="#preface" refersTo="#c577789"/><uk:commentary href="#preface" refersTo="#c577790"/><uk:commentary href="#preface" refersTo="#c577791"/><uk:commentary href="#preface" refersTo="#c577792"/><uk:commentary href="#preface" refersTo="#c577793"/><uk:commentary href="#section-1" refersTo="#c577794"/><uk:commentary href="#section-1" refersTo="#c577795"/><uk:commentary href="#section-2" refersTo="#c577796"/></otherAnalysis></analysis><references source="#"><TLCEvent eId="enactment" href="" showAs="EnactmentDate"/><TLCLocation eId="extent-s" href="/ontology/jurisdictions/uk.Scotland" showAs="S"/></references><notes source="#"><note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="c577791" marker="I1"><p>Act wholly in force at Royal Assent</p></note><note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c577784" marker="C1"><p>Act applied by <ref eId="c00001" href="http://www.legislation.gov.uk/id/ukpga/1947/54">Electricity Act 1947 (c. 54)</ref>, <ref eId="c00002" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1947/54/section/68">s. 68</ref> (8)</p></note><note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c577785" marker="C2"><p>Words of enactment omitted under authority of <ref eId="c00003" href="http://www.legislation.gov.uk/id/ukpga/1948/62">Statute Law Revision Act 1948 (c. 62)</ref>, <ref eId="c00004" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1948/62/section/3">s. 3</ref></p></note><note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c577786" marker="C3"><p>Act explained by <ref eId="c00005" href="http://www.legislation.gov.uk/id/ukpga/1985/16">National Heritage (Scotland) Act 1985 (c. 16, SIF 78)</ref>, <ref eId="c00006" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1985/16/section/20">s. 20</ref></p></note><note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c577787" marker="C4"><p>Act modified by <ref eId="c00007" href="http://www.legislation.gov.uk/id/ukpga/1986/47">Legal Aid (Scotland) Act 1986 (c. 47, SIF 77:2)</ref>, <ref eId="c00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1986/47/section/1">ss. 1</ref> (6), 43, 45 (2), Sch. 1 para. 2 (4), Sch. 4 para. 3 (1)</p></note><note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c577788" marker="C5"><p>Act modified by <ref eId="c00009" href="http://www.legislation.gov.uk/id/ukpga/1986/52">Dockyard Services Act 1986 (c. 52, SIF 58)</ref>, <ref eId="c00010" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1986/52/section/3">s. 3</ref> (1) (<i>c</i>)</p></note><note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c577789" marker="C6"><p>Act modified by <ref eId="c00011" href="http://www.legislation.gov.uk/id/ukpga/1987/47">Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2)</ref>, <ref eId="c00012" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/47/section/4">ss. 4</ref> (1), 26 (1)</p></note><note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c577790" marker="C7"><p>Act applied by <ref eId="c00013" href="http://www.legislation.gov.uk/id/ukpga/1987/47">Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2)</ref>, <ref eId="c00014" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/47/section/5">ss. 5</ref> (7), 26 (1)</p></note><note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c577792" marker="C8"><p>Act applied (<i>prosp.</i>) by <ref eId="c00015" href="http://www.legislation.gov.uk/id/ukpga/1992/14">Local Government Finance Act 1992 (c. 14)</ref>, <ref eId="c00016" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/14/section/111/9">ss. 111(9)</ref>, <ref eId="c00017" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/14/section/119/2">119(2)</ref> (with <ref eId="c00018" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/14/section/118/1/2/4">s. 118(1)(2)(4)</ref>)</p></note><note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c577793" marker="C9"><p>Act applied (1.4.1992) by <ref eId="c00019" href="http://www.legislation.gov.uk/id/ukpga/1956/60">Valuation and Rating (Scotland) Act 1956 (c. 60)</ref>, <ref eId="c00020" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1956/60/section/22/3">s. 22(3)</ref> (as substituted by <ref eId="c00021" href="http://www.legislation.gov.uk/id/ukpga/1992/14">Local Government Finance Act 1992 (c. 14)</ref>, <ref eId="c00022" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/14/section/117/1">s. 117(1)</ref>, <ref eId="c00023" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/14/schedule/13">Sch. 13</ref>, <ref eId="c00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/14/paragraph/10">para. 10</ref> (with <ref eId="c00025" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/14/section/118/1/2/4">s. 118(1)(2)(4)</ref>)); <ref eId="c00026" href="http://www.legislation.gov.uk/id/uksi/1992/818">S.I. 1992/818</ref>, <ref eId="c00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/818/article/2/a">art. 2(a)</ref></p></note><note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c577794" marker="C10"><p>The text of S. 1 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991</p></note><note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c577795" marker="C11"><p>17 &amp; 18 Vict. c. 91 (The Lands Valuation (Scotland) Act, 1854, see 59 &amp; 60 Vict. c. 14).</p></note><note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c577796" marker="M1"><p><ref eId="c00028" href="http://www.legislation.gov.uk/id/ukpga/1854/91">1854 c. 91</ref>. </p></note></notes><proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#"><dc:identifier>http://www.legislation.gov.uk/ukpga/Edw7/2/25</dc:identifier><dc:title>Lands Valuation (Scotland) Amendment Act 1902</dc:title><dc:description>An Act to amend the Lands Valuation (Scotland) Acts in regard to the Law relating to the Rating of Machinery.</dc:description><dc:date>1975-06-01</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2011-05-26</dc:modified><dct:valid>1991-02-01</dct:valid><ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1902"/><ukm:Number Value="25"/><ukm:AlternativeNumber Category="Regnal" Value="2_Edw_7"/><ukm:EnactmentDate Date="1902-08-08"/></ukm:PrimaryMetadata><ukm:Alternatives><ukm:Alternative Date="2025-03-24" Size="257047" URI="http://www.legislation.gov.uk/ukpga/Edw7/2/25/pdfs/ukpga_19020025_en.pdf" Print="true"/></ukm:Alternatives><ukm:Statistics><ukm:TotalParagraphs Value="2"/><ukm:BodyParagraphs Value="2"/><ukm:ScheduleParagraphs Value="0"/><ukm:AttachmentParagraphs Value="0"/><ukm:TotalImages Value="0"/></ukm:Statistics></proprietary></meta><preface eId="preface"><block name="title"><docTitle>Lands Valuation (Scotland) Amendment Act 1902</docTitle></block><block name="number"><docNumber>1902 CHAPTER 25 2 Edw 7</docNumber></block><longTitle><p>An Act to amend the Lands Valuation (Scotland) Acts in regard to the Law relating to the Rating of Machinery.</p></longTitle><block name="dateOfEnactment" refersTo="#date-enacted"><docDate date="1902-08-08">[8th August 1902]</docDate></block></preface><body><section eId="section-1"><num>1</num><heading> Provision as to what is “machinery fixed or attached”. </heading><content><p>Section forty-two of the Valuation Act, 1854, shall be read and construed as if the following proviso were inserted after the words “and all machinery fixed or attached to any lands or heritages,” that is to say :</p><blockContainer ukl:Name="BlockText"><p>Provided that, in any building occupied for any trade, business or manufacturing process, the expression “machinery fixed or attached” shall be construed as including all machinery, machines or plant in or on the lands or heritages for producing or transmitting first motive power, or for heating or lighting such building, but, save as herein provided, shall not include machines, tools or appliances which are only so fixed that they can be removed from their place without necessitating the removal of any part of the building.</p></blockContainer></content></section><section eId="section-2"><num>2</num><heading> Construction, short title and extent.</heading><content><p>This Act shall be read and construed as one with the <noteRef href="#c577796" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>Lands Valuation (Scotland) Act, 1854, and any Act amending the same, and may be cited separately as the Lands Valuation (Scotland) Amendment Act, 1902, and shall apply to Scotland only.</p></content></section></body></act></akomaNtoso>