(1)Any person interested may complain to the [F1First-tier Tribunal for Scotland] for a valuation area (which terms in this section have the same meaning as in the M1Valuation and Rating (Scotland) Act 1956) to the effect—
[F2(a)]that particular lands and heritages are not included in the valuation roll for that area and that they ought to be so included; [F3or
(b)that lands and heritages consisting of a pitch for a caravan have been treated as part of a single unit of lands and heritages by virtue of section 3(1) of the Rating (Caravan Sites) Act 1976 and ought to be separately entered in such valuation roll;]
F4...
(2)After hearing a complaint under this section the [F1First-tier Tribunal for Scotland] may dismiss it or may direct that such entry be made in the Valuation roll as respects the lands and heritages concerned as may be specified in the direction.
(3)A decision made under the last foregoing subsection shall be subject to appeal by way of stated case in the manner provided by section 7 of the M2Valuation of Lands (Scotland) Amendment Act 1879.
Textual Amendments
F1Words in s. 22 substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 4(2)(a) (with sch. 1 paras. 1-4, 13-20)
F2 “a” inserted by virtue of Rating (Caravan Sites) Act 1976 (c. 15), s. 3(8) which provided that s. 22 should have effect as if that insertion were made after the word “effect”
F3Words inserted by virtue of Rating (Caravan Sites) Act 1976 (c. 15), s. 3(8) which provided that s. 22 should have effect as if that insertion were made after the words “so included”
F4Words in s. 22(1) omitted (1.4.2023) by virtue of The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 4(2)(b) (with sch. 1 paras. 1-4, 13-20)
Marginal Citations