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Local Government (Financial Provisions) (Scotland) Act 1963
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19 Certain parks not to be entered in valuation roll.S
[F1(1)[F2This section applies to] lands and heritages which consist of a park vested in or under the control of—
(a)a local authority; or
(b)a Minister of the Crown or Government department or any other officer or body exercising functions on behalf of the Crown,
[F3including in each case any building] comprised in any such park which is used for purposes ancillary to those of the parkF4....
[F5(1ZA)An entry is to be made in the roll in respect of any part of the lands and heritages which falls within either subsection (1ZB) or (1ZC).
(1ZB)A part falls within this subsection if the part is occupied by a person or body other than the person or body mentioned in paragraph (a) or, as the case may be, (b) of subsection (1).
(1ZC)A part falls within this subsection if—
(a)the part is occupied by the person or body mentioned in paragraph (a) or, as the case may be, (b) of subsection (1), and
(b)persons may be required to pay for access to facilities on the part or for goods or services provided on it.
(1ZD)The remainder of the lands and heritages is not to be entered in the roll.]
(2)In this section . . . F6the expression “park” includes any recreation ground or pleasure ground.]
Textual Amendments
F1S. 19(1)(1A)(1B)(1C) substituted for s. 19(1) (1.4.2000) by 1997 c. 29, s. 33(1), Sch. 3 para. 3; S.I. 1998/2329, art. 3(1)
F2Words in s. 19(1) substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 5(2)(a), 44(2); S.S.I. 2020/327, sch.
F3Words in s. 19(1) substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 5(2)(b), 44(2); S.S.I. 2020/327, sch.
F4Words in s. 19(1) repealed (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 5(2)(c), 44(2); S.S.I. 2020/327, sch.
F5S. 19(1ZA)-(1ZD) substituted for s. 19(1A)-(1C) (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 5(3), 44(2); S.S.I. 2020/327, sch.
F6Words repealed by Local Government (Scotland) Act 1973 (c. 65), s. 122, Sch. 9 para. 55, Sch. 29
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