Amendment of principal Regulations
5. In Schedule 2 to the principal Regulations—
(a)for sub-paragraphs (1) to (3) of paragraph 2, there shall be substituted the following sub-paragraphs:—
“(1) It shall be assumed that the lands and heritages to be shown on the authority’s valuation roll for each relevant day will be the lands and heritages situated within the area of that authority which are shown on a valuation roll on 31st December in the immediately preceding year.
(2) Subject to sub-paragraph (3) below, it shall be assumed that the rateable value of the lands and heritages described in sub-paragraph (1) above will on each relevant day be the rateable value shown for those lands and heritages on the valuation roll on 31st December in the immediately preceding year.
(3) The assumption specified in sub-paragraph (2) above shall not apply in respect of such lands and heritages as, on 31st December in the immediately preceding year in question, have their rateable values for that year prescribed in or under an order made under section 6 of the 1975 Act(1).”;
(b)for sub-paragraph (7) of paragraph 2, there shall be substituted the following sub-paragraph:—
“(7) It shall be assumed that the total amount described in paragraph 2 of Schedule 1 to these Regulations is the amount calculated under that paragraph in accordance with the assumptions prescribed in sub-paragraphs (1) to (4) and (6) above, multiplied by 1.003.”; and
(c)for paragraph 3, there shall be substituted the following paragraph:—
“3. Where on 31st December in the immediately preceding year an apportioned value is being treated, in terms of section 24A(2) of the 1966 Act(2), as the rateable value of any lands and heritages, it shall be assumed for the purpose of calculating the amount described in paragraph 3 of Schedule 1 to these Regulations that that apportioned value will be so treated as the rateable value of those lands and heritages on each relevant day.”.
Section 6(1) to (7) was substituted by the Local Government (Scotland) Act 1978 (c. 4), section 1, and section 6(1) subsequently substituted by the Local Government Finance Act 1988 (c. 41), Schedule 12, paragraph 11 and amended by the Local Government Finance Act 1992 (c. 14), Schedule 13, paragraph 42; section 6(1A) was inserted by the Local Government and Housing Act 1989 (c. 42), Schedule 6, paragraph 18; section 6(5A) and (8) was inserted by the Local Government etc. (Scotland) Act 1994, sections 160 and 157.
Section 24A was inserted by the Local Government etc. (Scotland) Act 1994, section 155.