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There are currently no known outstanding effects for the Lands Valuation (Scotland) Act 1857, Section 3.
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Provided always, that if in any county or burgh the said Commissioners or magistrates shall not appoint the officers of Inland Revenue to be such assessors as aforesaid, then no valuation made under the said Act by any other assessor or assessors shall be conclusive against or for the purpose of reducing, on appeal or otherwise, any assessment, rate, or charge under any Act of Parliament relating to the duties of Excise, . . . F1 or income tax, or any other duties, rates, or taxes under the care or management of the Commissioners of Inland Revenue.
Textual Amendments
F1Words repealed by Finance Act 1924 (c. 21), Sch. 3 and Finance Act 1963 (c. 25), Sch. 14 Pt VI
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