PART IIValuation and Rating
15Proceedings in appeals
1
In proceedings before a valuation appeal committee in respect of lands and heritages situated in any valuation area it shall be competent for the assessor, or the appellant or corn-plainer, to found by way of comparison on lands and heritages situated in any other valuation area.
2
The Secretary of State may make regulations governing the procedure of the valuation appeal committees established under section 5 of the Act of 1956.
3
Regulations under this section may provide for the repeal of all or any of the following enactments, being enactments relating only to the procedure in proceedings before valuation appeal committees:—
a
sections 10 and 13 of the Lands Valuation (Scotland) Act 1854;
b
section 6 except the words from the beginning of the section to " erroneously therein ", and section 8, of the Valuation of Lands (Scotland) Amendment Act 1879.
4
Regulations under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.