(1)The provisions of Part XI of the M1Local Government (Scotland) Act 1947 (which relate to the levy and collection of rates and to requisitions), Part VII of the M2Local Government (Scotland) Act 1973 and sections 7 to 10 of the M3Local Government (Scotland) Act 1975 shall, in their application to the [F1non-domestic water rate] levied under this Part, have effect subject to such adaptations and modifications as may be prescribed.
(2)The amount of the annual value of any lands and heritages according to which the [F2non-domestic water rate] is leviable in accordance with the foregoing provisions of this Part shall, if it includes a fraction of a pound, be increased or reduced as the case may be, to the nearest complete pound or, if the fraction is 50 pence, the fraction shall be disregarded.
(3)Nothing in this part shall affect the total exemption from any rates [F3or charges] conferred in respect of any lands and heritages by or under any enactment in force at the passing of the M4Water (Scotland) Act 1949.
Textual Amendments
F1Words substituted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 25, Sch. 5 Pt. IV para. 38
F2Words substituted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 25, Sch. 5 Pt. IV para. 39
F3Words inserted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), 103:2, s. 25, Sch. 5 Pt. IV para. 40
Marginal Citations