SCHEDULES
SCHEDULE 13 Minor and Consequential Amendments
Local Government (Scotland) Act 1975 (c. 30)
I141
In section 2 of the Local Government (Scotland) Act 1975 (alterations to valuation roll which is in force), in subsection (1)(e) for the words “section 10(2) of the Local Government (Financial Provisions) (Scotland) Act 1963 or" there shall be substituted the word “
under
”
.
42
In section 6 of that Act (valuation by formula of certain lands and heritages), at the end of subsection (1) there shall be inserted “
and, for the purposes of this subsection, “class or description" of lands and heritages includes lands and heritages, or classes of lands and heritages, falling within such geographical area as may be prescribed.
”
I243
In section 37 of that Act (general interpretation)—
a
after the definition of “the Assessor" there shall be inserted the following definition—
“apportionment note” shall be construed in accordance with the provisions of paragraph 1 of Schedule 5 to the Local Government Finance Act 1992;
b
after the definition of “material change of circumstances" there shall be inserted the following definitions—
“non-domestic rate” shall be construed in accordance with the provisions of section 7A of this Act;
“part residential subjects” shall be construed in accordance with the provisions of section 99(1) of the Local Government Finance Act 1992;
c
in the definition of “prescribed", after the words “Secretary of State" there shall be inserted the words “
, and cognate expressions shall be construed accordingly
”
.
I344
In Schedule 3 to that Act (which relates to borrowing and lending by local authorities)—
a
F1in paragraph 6(2)(a), for the words “the community charges and the community water charges" there shall be substituted the words “
the council tax and the council water charge
”;
b
F1in paragraph 20(2), for the words “the community charges and the community water charges" there shall be substituted the words “
the council tax and the council water charge
”;
c
in paragraph 22(2), after the words “incurred by the authority for the purposes of" there shall be inserted—
d
F1in paragraph 31, after the definition of “borrowing account" there shall be inserted the following definitions—
“council tax” shall be construed in accordance with the provisions of section 70(1) of the Local Government Finance Act 1992;
“council water charge” shall be construed in accordance with the provisions of paragraph 6 to Schedule 11 to the Local Government Finance Act 1992;