F11 Valuation of lands and heritages in Scotland leased or occupied by certain bodies and owned by other persons.
1
Where any lands and heritages in Scotland are leased or occupied by any company or body whose undertaking is required to be valued by the Assessor of Public Undertakings (Scotland) and owned by some other person—
a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
b
c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
2
The foregoing provisions of this section shall not apply as regards
a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
b
any lands and heritages which are let for a period exceeding twenty–one years.