http://www.legislation.gov.uk/asp/2003/1/section/28Local Government in Scotland Act 2003An Act of the Scottish Parliament to provide anew about the way in which local authorities discharge their functions and about the local provision of certain public services; to give local authorities power to do things which they consider will advance well-being; to provide exemptions and reliefs from non-domestic rates in relation to certain lands and heritages; to confer power on the Scottish Ministers to combine certain lands and heritages for the purposes of assessing rateable value; to require local authorities to prepare, and endeavour to implement, a plan relating to the carrying out of their waste disposal and collection functions; to make new provision about the capital expenditure of those authorities and about the making of capital grants to them; to make some miscellaneous provisions connected with the functions of local authorities; and for connected purposes.texttext/xmlenStatute Law Database2021-05-05Expert Participation2020-02-25 Part 5 Rating and council taxRate relief on former agricultural premises <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>281In section 5 of the Local Government and Rating Act 1997 (c. 29) (which provides that Schedule 2 to that Act (which gives rate relief for certain lands and heritages in rural settlements) is to have effect), the words “in rural settlements” are repealed.2In section 8(2) of that Act (procedure for orders under that Schedule), after “3(2)(c)(ii)” there is inserted “ and 3A(9) ”.3After paragraph 3 of that Schedule there is inserted—<P1><Pnumber PuncAfter="">3A</Pnumber><P1para><P2><Pnumber>1</Pnumber><P2para><Text>For any period (“<Term>the relevant period</Term>”) in a financial year beginning on or after 1st April 2003 where sub-paragraph (2) applies to lands and heritages, the non-domestic rate leviable in respect of the lands and heritages is to be one half of the non-domestic rate which would have been leviable apart from this paragraph.</Text></P2para></P2><P2><Pnumber>2</Pnumber><P2para><Text>This sub-paragraph applies where—</Text><P3><Pnumber>a</Pnumber><P3para><Text>the rateable value of the lands and heritages shown in the valuation roll at the beginning of the financial year in which the relevant period falls is not more than any amount prescribed by the Scottish Ministers by order,</Text></P3para></P3><P3><Pnumber>b</Pnumber><P3para><Text>the lands and heritages consist wholly or mainly of land or a building which, on at least 183 days during the period of one year which ends immediately before this sub-paragraph comes into effect, was (or was, by virtue of any enactment, treated as being) agricultural lands and heritages for the purposes of section 7(3) (no agricultural lands and heritages to be entered in the valuation roll) of the Valuation and Rating (Scotland) Act 1956 (c. 60), and</Text></P3para></P3><P3><Pnumber>c</Pnumber><P3para><Text>during the relevant period, the land or building—</Text><P4><Pnumber>i</Pnumber><P4para><Text>is not (and is not, by virtue of any enactment, treated as being) agricultural lands and heritages for those purposes, and</Text></P4para></P4><P4><Pnumber>ii</Pnumber><P4para><Text>is occupied by a relevant person.</Text></P4para></P4></P3para></P3></P2para></P2><P2><Pnumber>3</Pnumber><P2para><Text>For the purposes of sub-paragraph (2)(b)—</Text><P3><Pnumber>a</Pnumber><P3para><Text>any part of the lands and heritages which was, on the days which are taken into account for the purposes of determining whether the condition set out in that sub-paragraph is met, a dwelling (within the meaning of Part II (council tax) of the Local Government Finance Act 1992 (c. 14)) is to be disregarded for the purposes of determining whether that condition is met, and</Text></P3para></P3><P3><Pnumber>b</Pnumber><P3para><Text>a building which has replaced a building which was, on those days, an agricultural building (within the meaning of section 7(2) of that Act of 1956) is to be treated as if it were the original building.</Text></P3para></P3></P2para></P2><P2><Pnumber>4</Pnumber><P2para><Text>For the purposes of sub-paragraph (2)(c), land or a building is occupied by a relevant person if it is occupied by—</Text><P3><Pnumber>a</Pnumber><P3para><Text>the person who occupied the land or building on the days which are taken into account for the purposes of determining whether the condition set out in sub-paragraph (2)(b) is met, or</Text></P3para></P3><P3><Pnumber>b</Pnumber><P3para><Text>a member of that person’s family.</Text></P3para></P3></P2para></P2><P2><Pnumber>5</Pnumber><P2para><Text>If the land or building was occupied, on the days which are taken into account for the purposes of determining whether the condition set out in sub-paragraph (2)(b) is met, by a body corporate or a partnership, the reference in subsection (4)(a) above to a person is to be treated as a reference to—</Text><P3><Pnumber>a</Pnumber><P3para><Text>any person who, on each of those days, had (alone or together with members of that person’s family)—</Text><P4><Pnumber>i</Pnumber><P4para><Text>more than half the voting rights in the company, or</Text></P4para></P4><P4><Pnumber>ii</Pnumber><P4para><Text>the right to appoint or remove a majority of the directors of the company, or, as the case may be</Text></P4para></P4></P3para></P3><P3><Pnumber>b</Pnumber><P3para><Text>any person who, together with members of that person’s family, were, on each of those days, both, all or a majority of the partners in the partnership.</Text></P3para></P3></P2para></P2><P2><Pnumber>6</Pnumber><P2para><Text>In determining, for the purposes of sub-paragraph (4)(b) or (5), whether a person is a member of the same family as another—</Text><P3><Pnumber>a</Pnumber><P3para><Text>a person is to be so treated if that person is—</Text><P4><Pnumber>i</Pnumber><P4para><Text>the spouse or a brother or sister of the spouse,</Text></P4para></P4><P4><Pnumber>ii</Pnumber><P4para><Text>a parent or other ascendant or child (or step-child) or other descendant,</Text></P4para></P4><P4><Pnumber>iii</Pnumber><P4para><Text>a brother or sister or the spouse of a brother or sister, or</Text></P4para></P4><P4><Pnumber>iv</Pnumber><P4para><Text>an uncle, aunt, niece, nephew or cousin,</Text></P4para></P4><Text>of the other, and</Text></P3para></P3><P3><Pnumber>b</Pnumber><P3para><Text>a person is to be treated as another’s spouse if they live together—</Text><P4><Pnumber>i</Pnumber><P4para><Text>as if they were husband and wife, or</Text></P4para></P4><P4><Pnumber>ii</Pnumber><P4para><Text>in a relationship which has the characteristics of the relationship between husband and wife except that the persons are of the same gender.</Text></P4para></P4></P3para></P3></P2para></P2><P2><Pnumber>7</Pnumber><P2para><Text>Sub-paragraph (2) does not apply to land and heritages during any period in which section 7B (rate relief for certain buildings used for breeding or rearing horses) of that Act of 1956 applies in relation to the land and heritages.</Text></P2para></P2><P2><Pnumber>8</Pnumber><P2para><Text>Subject to sub-paragraph (9), this paragraph ceases to have effect at the end of the period of five years beginning with the day on which this paragraph comes into effect.</Text></P2para></P2><P2><Pnumber>9</Pnumber><P2para><Text>The Scottish Ministers may by order extend or further extend the period mentioned in sub-paragraph (8).</Text></P2para></P2><P2><Pnumber>10</Pnumber><P2para><Text>If the period is extended or further extended sub-paragraph (2) does not apply to lands and heritages after the end of the period of five years beginning with the day on which it first applied to the lands and heritages.</Text></P2para></P2></P1para></P1></P1group></BlockAmendment><AppendText>.</AppendText></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/asp/2003/1/section/28/4" IdURI="http://www.legislation.gov.uk/id/asp/2003/1/section/28/4" id="section-28-4"><Pnumber>4</Pnumber><P2para><Text>In paragraph 4 (discretionary rate relief) of that Schedule—</Text><P3 DocumentURI="http://www.legislation.gov.uk/asp/2003/1/section/28/4/a" IdURI="http://www.legislation.gov.uk/id/asp/2003/1/section/28/4/a" id="section-28-4-a"><Pnumber>a</Pnumber><P3para><Text>in sub-paragraph (1), for the words “the condition mentioned in sub-paragraph (2) applies to the lands and heritages” there is substituted <InlineAmendment>“ any of the conditions mentioned in sub-paragraphs (2) to (2B) applies ”</InlineAmendment>;</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/asp/2003/1/section/28/4/b" IdURI="http://www.legislation.gov.uk/id/asp/2003/1/section/28/4/b" id="section-28-4-b"><Pnumber>b</Pnumber><P3para><Text>in sub-paragraph (2), for the words “The condition” there is substituted <InlineAmendment>“ The first of those conditions ”</InlineAmendment>;</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/asp/2003/1/section/28/4/c" IdURI="http://www.legislation.gov.uk/id/asp/2003/1/section/28/4/c" id="section-28-4-c"><Pnumber>c</Pnumber><P3para><Text>after that sub-paragraph there is inserted—</Text><BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default"><P2><Pnumber>2A</Pnumber><P2para><Text>The second of those conditions is that paragraph 3A(2) applies in relation to the lands and heritages.</Text></P2para></P2><P2><Pnumber>2B</Pnumber><P2para><Text>The third of those conditions is that—</Text><P3><Pnumber>a</Pnumber><P3para><Text>section 7B (rate relief for certain buildings used for breeding or rearing horses) of that Act of 1956 applies in relation to the lands and heritages,</Text></P3para></P3><P3><Pnumber>b</Pnumber><P3para><Text>that section did not apply in relation to the lands and heritages before 1st April 2003, and</Text></P3para></P3><P3><Pnumber>c</Pnumber><P3para><Text>the rateable value of the lands and heritages shown in the valuation roll at the beginning of the financial year is not more than any amount prescribed by the Scottish Ministers by order.</Text></P3para></P3></P2para></P2></BlockAmendment><AppendText>; and</AppendText></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/asp/2003/1/section/28/4/d" IdURI="http://www.legislation.gov.uk/id/asp/2003/1/section/28/4/d" id="section-28-4-d"><Pnumber>d</Pnumber><P3para><Text>after sub-paragraph (3) there is inserted—</Text><BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default"><P2><Pnumber>4</Pnumber><P2para><Text>The amendments to this paragraph made by section 28 of the Local Government in Scotland Act 2003 (asp 1) (which allow discretionary relief to be given to certain former agricultural premises and certain buildings used for breeding or rearing horses) are to have effect only as respects financial years beginning on or after 1st April 2003.</Text></P2para></P2></BlockAmendment><AppendText>.</AppendText></P3para></P3></P2para></P2></P1para></P1></P1group></Part></Body></Primary></Legislation></div><div class="header"><span>This XML file does not appear to have any style information associated with it. 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class="html-tag"><dc:description></span><span>An Act of the Scottish Parliament to provide anew about the way in which local authorities discharge their functions and about the local provision of certain public services; to give local authorities power to do things which they consider will advance well-being; to provide exemptions and reliefs from non-domestic rates in relation to certain lands and heritages; to confer power on the Scottish Ministers to combine certain lands and heritages for the purposes of assessing rateable value; to require local authorities to prepare, and endeavour to implement, a plan relating to the carrying out of their waste disposal and collection functions; to make new provision about the capital expenditure of those authorities and about the making of capital grants to them; to make some miscellaneous provisions connected with the functions of local authorities; and for connected purposes.</span><span class="html-tag"></dc:description></span></div><div 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class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Entire legislation</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">prev</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1/section/27</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Provision; Section 27</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">prevInForce</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1/section/27</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Provision; Section 27</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">next</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1/section/29</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Provision; Section 29</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">nextInForce</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1/section/29</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Provision; Section 29</span>"</span>/></span></div><span> </span><div class="folder" id="folder2"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:PrimaryMetadata></span></div><div class="opened"><div class="folder" id="folder3"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:DocumentClassification></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:DocumentCategory<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">primary</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:DocumentMainType<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">ScottishAct</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:DocumentStatus<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">revised</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:DocumentClassification></span></div></div><div class="line"><span class="html-tag"><ukm:Year<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">2003</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:Number<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">1</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:EnactmentDate<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2003-02-11</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:ISBN<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0105900435</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:PrimaryMetadata></span></div></div><span> </span><div class="folder" id="folder4"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Notes></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Note<span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/asp/2003/1/section/28/notes</span>"</span><span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1/section/28/notes</span>"</span>/></span></div><div class="folder" id="folder5"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Alternatives></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Alternative<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2008-03-02</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1/pdfs/aspen_20030001_en.pdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Explanatory Note</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Alternatives></span></div></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Notes></span></div></div><span> </span><div class="folder" id="folder6"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Alternatives></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><ukm:Alternative<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2008-03-02</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1/pdfs/asp_20030001_en.pdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Print Version</span>"</span>/></span></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Alternatives></span></div></div><span> </span><div class="folder" id="folder7"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Statistics></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><ukm:TotalParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">68</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:BodyParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">68</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:ScheduleParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:AttachmentParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:TotalImages<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Statistics></span></div></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Metadata></span></div></div><div class="folder" id="folder8"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Primary></span></div><div class="opened"><div class="folder" id="folder9"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Body<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1/body</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/asp/2003/1/body</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">68</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2020-02-25</span>"</span>></span></div><div class="opened"><div class="folder" id="folder10"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Part<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1/part/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/asp/2003/1/part/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">part-5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2012-12-05</span>"</span>></span></div><div class="opened"><div class="folder" id="folder11"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Number></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><Strong></span><span>Part 5</span><span class="html-tag"></Strong></span></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Number></span></div></div><div class="line"><span class="html-tag"><Title></span><span>Rating and council tax</span><span class="html-tag"></Title></span></div><div class="folder" id="folder12"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2003-04-01</span>"</span>></span></div><div class="opened"><div class="folder" id="folder13"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Title></span></div><div class="opened"><span>Rate relief on former agricultural premises </span><div class="line"><span class="html-tag"><Abbreviation<span class="html-attribute"> <span class="html-attribute-name">Expansion</span>="<span class="html-attribute-value">et cetera</span>"</span><span class="html-attribute"> <span class="html-attribute-name">xml:lang</span>="<span class="html-attribute-value">la</span>"</span>></span><span>etc.</span><span class="html-tag"></Abbreviation></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Title></span></div></div><div class="folder" id="folder14"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1/section/28</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/asp/2003/1/section/28</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">section-28</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber<span class="html-attribute"> <span class="html-attribute-name">PuncAfter</span>="<span class="html-attribute-value"></span>"</span>></span><span>28</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder15"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder16"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1/section/28/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/asp/2003/1/section/28/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">section-28-1</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>1</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder17"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>In section 5 of the Local Government and Rating Act 1997 (c. 29) (which provides that Schedule 2 to that Act (which gives rate relief for certain lands and heritages in rural settlements) is to have effect), the words “in rural settlements” are repealed.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder18"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1/section/28/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/asp/2003/1/section/28/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">section-28-2</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>2</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder19"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder20"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>In section 8(2) of that Act (procedure for orders under that Schedule), after “3(2)(c)(ii)” there is inserted </span><div class="line"><span class="html-tag"><InlineAmendment></span><span>“ and 3A(9) ”</span><span class="html-tag"></InlineAmendment></span></div><span>.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder21"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1/section/28/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/asp/2003/1/section/28/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">section-28-3</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>3</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder22"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>After paragraph 3 of that Schedule there is inserted—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder23"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><BlockAmendment<span class="html-attribute"> <span class="html-attribute-name">TargetClass</span>="<span class="html-attribute-value">unknown</span>"</span><span class="html-attribute"> <span class="html-attribute-name">TargetSubClass</span>="<span class="html-attribute-value">unknown</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Context</span>="<span class="html-attribute-value">schedule</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Format</span>="<span class="html-attribute-value">default</span>"</span>></span></div><div class="opened"><div class="folder" id="folder24"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">Layout</span>="<span class="html-attribute-value">below</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder25"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber<span class="html-attribute"> <span class="html-attribute-name">PuncAfter</span>="<span class="html-attribute-value"></span>"</span>></span><span>3A</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder26"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder27"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>1</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder28"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder29"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>For any period (“</span><div class="line"><span class="html-tag"><Term></span><span>the relevant period</span><span class="html-tag"></Term></span></div><span>”) in a financial year beginning on or after 1st April 2003 where sub-paragraph (2) applies to lands and heritages, the non-domestic rate leviable in respect of the lands and heritages is to be one half of the non-domestic rate which would have been leviable apart from this paragraph.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder30"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>2</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder31"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>This sub-paragraph applies where—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder32"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder33"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>the rateable value of the lands and heritages shown in the valuation roll at the beginning of the financial year in which the relevant period falls is not more than any amount prescribed by the Scottish Ministers by order,</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder34"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder35"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>the lands and heritages consist wholly or mainly of land or a building which, on at least 183 days during the period of one year which ends immediately before this sub-paragraph comes into effect, was (or was, by virtue of any enactment, treated as being) agricultural lands and heritages for the purposes of section 7(3) (no agricultural lands and heritages to be entered in the valuation roll) of the Valuation and Rating (Scotland) Act 1956 (c. 60), and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder36"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>c</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder37"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>during the relevant period, the land or building—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder38"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>i</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder39"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>is not (and is not, by virtue of any enactment, treated as being) agricultural lands and heritages for those purposes, and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4></span></div></div><div class="folder" id="folder40"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>ii</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder41"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>is occupied by a relevant person.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder42"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>3</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder43"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>For the purposes of sub-paragraph (2)(b)—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder44"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder45"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>any part of the lands and heritages which was, on the days which are taken into account for the purposes of determining whether the condition set out in that sub-paragraph is met, a dwelling (within the meaning of Part II (council tax) of the Local Government Finance Act 1992 (c. 14)) is to be disregarded for the purposes of determining whether that condition is met, and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder46"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder47"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>a building which has replaced a building which was, on those days, an agricultural building (within the meaning of section 7(2) of that Act of 1956) is to be treated as if it were the original building.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder48"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>4</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder49"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>For the purposes of sub-paragraph (2)(c), land or a building is occupied by a relevant person if it is occupied by—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder50"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder51"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>the person who occupied the land or building on the days which are taken into account for the purposes of determining whether the condition set out in sub-paragraph (2)(b) is met, or</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder52"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder53"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>a member of that person’s family.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder54"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>5</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder55"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>If the land or building was occupied, on the days which are taken into account for the purposes of determining whether the condition set out in sub-paragraph (2)(b) is met, by a body corporate or a partnership, the reference in subsection (4)(a) above to a person is to be treated as a reference to—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder56"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder57"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>any person who, on each of those days, had (alone or together with members of that person’s family)—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder58"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>i</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder59"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>more than half the voting rights in the company, or</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4></span></div></div><div class="folder" id="folder60"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>ii</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder61"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>the right to appoint or remove a majority of the directors of the company, or, as the case may be</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder62"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder63"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>any person who, together with members of that person’s family, were, on each of those days, both, all or a majority of the partners in the partnership.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder64"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>6</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder65"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>In determining, for the purposes of sub-paragraph (4)(b) or (5), whether a person is a member of the same family as another—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder66"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder67"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>a person is to be so treated if that person is—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder68"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>i</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder69"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>the spouse or a brother or sister of the spouse,</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4></span></div></div><div class="folder" id="folder70"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>ii</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder71"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>a parent or other ascendant or child (or step-child) or other descendant,</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4></span></div></div><div class="folder" id="folder72"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>iii</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder73"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>a brother or sister or the spouse of a brother or sister, or</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4></span></div></div><div class="folder" id="folder74"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>iv</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder75"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>an uncle, aunt, niece, nephew or cousin,</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4></span></div></div><div class="line"><span class="html-tag"><Text></span><span>of the other, and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder76"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder77"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>a person is to be treated as another’s spouse if they live together—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder78"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>i</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder79"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>as if they were husband and wife, or</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4></span></div></div><div class="folder" id="folder80"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>ii</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder81"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P4para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>in a relationship which has the characteristics of the relationship between husband and wife except that the persons are of the same gender.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P4></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder82"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>7</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder83"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>Sub-paragraph (2) does not apply to land and heritages during any period in which section 7B (rate relief for certain buildings used for breeding or rearing horses) of that Act of 1956 applies in relation to the land and heritages.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder84"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>8</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder85"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>Subject to sub-paragraph (9), this paragraph ceases to have effect at the end of the period of five years beginning with the day on which this paragraph comes into effect.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder86"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>9</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder87"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>The Scottish Ministers may by order extend or further extend the period mentioned in sub-paragraph (8).</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder88"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>10</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder89"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>If the period is extended or further extended sub-paragraph (2) does not apply to lands and heritages after the end of the period of five years beginning with the day on which it first applied to the lands and heritages.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></BlockAmendment></span></div></div><div class="line"><span class="html-tag"><AppendText></span><span>.</span><span class="html-tag"></AppendText></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder90"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1/section/28/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/asp/2003/1/section/28/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">section-28-4</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>4</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder91"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>In paragraph 4 (discretionary rate relief) of that Schedule—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder92"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1/section/28/4/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/asp/2003/1/section/28/4/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">section-28-4-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder93"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="folder" id="folder94"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>in sub-paragraph (1), for the words “the condition mentioned in sub-paragraph (2) applies to the lands and heritages” there is substituted </span><div class="line"><span class="html-tag"><InlineAmendment></span><span>“ any of the conditions mentioned in sub-paragraphs (2) to (2B) applies ”</span><span class="html-tag"></InlineAmendment></span></div><span>;</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder95"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1/section/28/4/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/asp/2003/1/section/28/4/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">section-28-4-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder96"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="folder" id="folder97"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>in sub-paragraph (2), for the words “The condition” there is substituted </span><div class="line"><span class="html-tag"><InlineAmendment></span><span>“ The first of those conditions ”</span><span class="html-tag"></InlineAmendment></span></div><span>;</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder98"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1/section/28/4/c</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/asp/2003/1/section/28/4/c</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">section-28-4-c</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>c</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder99"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>after that sub-paragraph there is inserted—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder100"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><BlockAmendment<span class="html-attribute"> <span class="html-attribute-name">TargetClass</span>="<span class="html-attribute-value">unknown</span>"</span><span class="html-attribute"> <span class="html-attribute-name">TargetSubClass</span>="<span class="html-attribute-value">unknown</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Context</span>="<span class="html-attribute-value">unknown</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Format</span>="<span class="html-attribute-value">default</span>"</span>></span></div><div class="opened"><div class="folder" id="folder101"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>2A</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder102"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>The second of those conditions is that paragraph 3A(2) applies in relation to the lands and heritages.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder103"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>2B</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder104"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>The third of those conditions is that—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder105"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder106"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>section 7B (rate relief for certain buildings used for breeding or rearing horses) of that Act of 1956 applies in relation to the lands and heritages,</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder107"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder108"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>that section did not apply in relation to the lands and heritages before 1st April 2003, and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder109"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>c</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder110"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>the rateable value of the lands and heritages shown in the valuation roll at the beginning of the financial year is not more than any amount prescribed by the Scottish Ministers by order.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></BlockAmendment></span></div></div><div class="line"><span class="html-tag"><AppendText></span><span>; and</span><span class="html-tag"></AppendText></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder111"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/asp/2003/1/section/28/4/d</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/asp/2003/1/section/28/4/d</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">section-28-4-d</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>d</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder112"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>after sub-paragraph (3) there is inserted—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder113"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><BlockAmendment<span class="html-attribute"> <span class="html-attribute-name">TargetClass</span>="<span class="html-attribute-value">unknown</span>"</span><span class="html-attribute"> <span class="html-attribute-name">TargetSubClass</span>="<span class="html-attribute-value">unknown</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Context</span>="<span class="html-attribute-value">unknown</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Format</span>="<span class="html-attribute-value">default</span>"</span>></span></div><div class="opened"><div class="folder" id="folder114"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>4</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder115"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>The amendments to this paragraph made by section 28 of the Local Government in Scotland Act 2003 (asp 1) (which allow discretionary relief to be given to certain former agricultural premises and certain buildings used for breeding or rearing horses) are to have effect only as respects financial years beginning on or after 1st April 2003.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></BlockAmendment></span></div></div><div class="line"><span class="html-tag"><AppendText></span><span>.</span><span class="html-tag"></AppendText></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Part></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Body></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Primary></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Legislation></span></div></div></div></body></html>