SCHEDULES
SCHEDULE 5 Part Residential Subjects: Scotland
Date of coming into effect of addition, deletion or amendment of apportionment note
4
Where an apportionment note is included under paragraph 1 above as part of an entry relating to any land and heritages in the valuation roll, the note shall take effect from—
a
the date when the lands and heritages to which the entry relates come into existence or occupancy; or
b
the beginning of the financial year in which the entry is made,
whichever is the later.