Part IV.—Supplemental Provisions, Legal Proceedings, Exemptions, and Definitions

Application of Act to Scotland

111 Expenses of local authority.

In Scotland, the local rate for defraying the expenses of the local authorities under this Act shall be—

F1a

The F2non-domestic rate or the council tax, as the case may be; F5...

F5b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

F4The rates or assessments in this sub–section mentioned, or any increase of any such rate or assessment, may, notwithstanding any limitation in any Act, be levied for the purposes of this Act.