Chwilio Deddfwriaeth

Chwiliad Uwch

Local Government (Scotland) Act 1975

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

9Restriction on rates payable when valuation appeal is pending

(1)Where an appeal under the Valuation Acts is pending with respect to any lands and heritages, then, notwithstanding section 7 of this Act, until the appeal is determined the amount payable in respect of rates levied on those lands and heritages for the year to which the appeal relates or for any subsequent year shall be the total amount of rates levied on those lands and heritages for the year immediately preceding the year in which the appeal was lodged increased by three-quarters of the difference between that amount and the amount which would be payable as aforesaid apart from this subsection:

Provided that nothing in this subsection shall prevent the rating authority from entering into an agreement with the person bringing the appeal for the payment by that person, until the appeal is determined, of such lesser amount than the amount recoverable under this subsection as may be agreed between them.

(2)On the determination of the appeal referred to in subsection (1) above, the difference, if any, between the amount paid by virtue of that subsection and the amount which would have been payable on the rateable valuation as determined in the appeal shall—

(a)it an overpayment has been made, be repaid by the rating authority, and

(b)if an underpayment has been made, be recovered by the rating authority as if it were arrears of rates due and payable to them.

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