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Local Government (Scotland) Act 1975
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49SIn section 113 (persons eligible for rate rebates)—
(a)for paragraph (b) of subsection (1) there shall be substituted the following paragraph—
“(b)a person who is the occupier of lands and heritages which are not a dwelling-house, but who resides or is usually resident in a part of the lands and heritages which is used for the purposes of a private dwelling and has at the relevant date a rateable value which does not exceed any limit prescribed ;” ;
(b)subsection (3) shall cease to have effect ;
(c)in subsection (4) for the word “paragraph” there shall be substituted the words “ paragraphs (b) and ” and at the end the shall be added the words “ ; but indetermining any such question the sheriff shall have regard to any apportionment shown in the valuation roll ”.
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