SCHEDULES
SCHEDULE 5 Part Residential Subjects: Scotland
Date of coming into effect of addition, deletion or amendment of apportionment note
5
Subject to paragraph 6 below, where the valuation roll is altered by the addition or deletion of, or by an amendment to, an apportionment note under paragraph 2 above, or by an amendment to an apportionment note under paragraph 3 above, the alteration shall take effect from—
a
the date of the event by reason of which the addition, deletion or amendment is made, or
b
the beginning of the financial year in which the addition, deletion or amendment is made,
whichever is the later.