Valuation and Rating (Exempted Classes) (Scotland) Act 1976

2 Provisions supplementary to section 1.

(1) The Secretary of State may direct—

(a) an assessor not to enter in the valuation roll,

(b) the Assessor of Public Undertakings (Scotland) not to give a direction to an assessor under section 5(2) of the Act of 1975 so to enter,

lands and heritages of a type specified in the direction given by the Secretary of State, being lands and heritages which lie wholly or partly on, over or under the bed of the sea but which are not of a type then prescribed in an order under section 1 of this Act.

(2) Notwithstanding anything in sections 1, 2 and 5(2) of the Act of 1975, on receipt of a direction under subsection (1) above—

(a) an assessor shall not enter lands and heritages of a type specified in the direction in the valuation roll,

(b) the Assessor of Public Undertakings (Scotland) shall not give a direction under the said section 5(2) in respect of such lands and heritages,

unless and until the Secretary of State revokes the direction given under subsection (1) above.

(3) The Secretary of State shall, as soon as possible after giving a direction under subsection (1) above, inform the assessor or, as the case may be, the Assessor of Public Undertakings (Scotland) whether or not he intends to make an order under section 1 of this Act; and if he does not so intend, he shall revoke the direction.