SCHEDULE 6 Amendment of Scottish Enactments
Exemption of formula valued premises from non-domestic water rate
F118
“(1A)
The Secretary of State may by order provide that the non-domestic water rate shall not be leviable in respect of formula valued lands and heritages or of such formula valued lands and heritages or of such class or description of formula valued lands and heritages as may be prescribed for the purposes of this subsection.
In this subsection, “formula valued lands and heritages” are lands and heritages which have, or lands and heritages of a class or description which has, been prescribed for the purposes of subsection (1) above.”
F219
In section 40 of the M2Water (Scotland) Act 1980 (non-domestic water rate)—
(a)
in subsection (1), after the word “Act” there shall be inserted the words “
and section 6(1A) of the Local Government (Scotland) Act 1975 (exemption of formula valued premises from non-domestic water rate)
”
;
(b)
subsection (7) shall be omitted.