Revocation and saving provision
This section has no associated Policy Notes
5.—(1) The Valuation for Rating (Decapitalisation Rate) (Scotland) Regulations 2005(1) are revoked.
(2) The regulations in paragraph (1) continue to have effect, for the purposes of the valuation, before 1st April 2017, of any lands and heritages as they had effect for that purpose, immediately before that date.
(1)
S.S.I. 2005/41 amended by S.S.I. 2011/211.