Local Government etc. (Scotland) Act 1994

100 (1) The 1975 Act shall be amended in accordance with this paragraph.

(2) In section 2(1)(e) (alterations to valuation roll which is in force)—

(a) after “consequence of” insert “—

(i)”; and

(b) after “1970” insert “or

(ii) the making of regulations under section 42 of the [1854 c. 91.] Lands Valuation (Scotland) Act 1854;”.

(3) In section 7A (provisions as to setting of non-domestic rates)—

(a) for subsection (2) substitute—

“(2) Non-domestic rates shall be levied by each rating authority in respect of lands and heritages in their area—

(a) in accordance with section 7 of this Act; or

(b) where the lands and heritages fall within a class of lands and heritages prescribed under section 153 of the Local Government etc. (Scotland) Act 1994, in accordance with those regulations.”; and

(b) subsection (3) shall cease to have effect.

(4) For subsection (2) of section 7B (provisions as to setting of non-domestic rates) substitute—

“(2) Non-domestic rates shall be levied by each rating authority in respect of lands and heritages in their area—

(a) in accordance with section 7 of this Act; or

(b) where the lands and heritages fall within a class of lands and heritages prescribed under section 153 of the Local Government etc. (Scotland) Act 1994, in accordance with those regulations.”.

(5) In subsection (4) of section 8 (payment of rates by instalments), for from “the ground” to “1947” substitute “account of hardship under section 25A of the [1966 c. 51.] Local Government (Scotland) Act 1966”.

(6) In section 23 (authorities subject to investigation by the Commissioner for Local Government in Scotland)—

(a) in subsection (1)—

(i) after paragraph (e) insert—

“(ee) a residuary body established under section 18 of the Local Government etc. (Scotland) Act 1994;”; and

(ii) after paragraph (i) insert—

“(j) the Strathclyde Passenger Transport Authority”.; and

(b) in subsection (2)—

(i) for paragraph (a) substitute—

“(a) any joint board constituted by an administration scheme under section 36 of the [1947 c. 41.] Fire Services Act 1947 or section 147 of the Act of 1973”;

(ii) in paragraph (b), for “committee” substitute “board”;

(iii) paragraph (c) shall cease to have effect; and

(iv) in paragraph (d), for the words from “of Schedule” to “Act of” substitute “, or joint advisory committee formed under paragraph 5B, of Schedule 3 to the Social Work (Scotland) Act”.

(7) In subsection (2) of section 28 (reports on investigations), for the word “chairman” substitute “convener”.

(8) In section 37(1) (interpretation), in the definition of “material change of circumstances”, for the word “for” substitute “the members of which are drawn from the valuation appeal panel serving”.

(9) In Schedule 3 (borrowing and lending by local authorities)—

(a) for paragraph 8(3) substitute—

“(3) Sub-paragraphs (1) and (2) above shall not apply in the case of money borrowed for the purpose of the common good, nor shall the security created by those sub-paragraphs include the common good or the revenues thereof.”;

(b) in paragraphs 12(1), 13(1), 13(2) and 14, for “16th May 1975”, in each place where it occurs, substitute “1st April 1996”;

(c) after paragraph 12(1) insert—

“(1A) Sub-paragraph (1) above, so far as it relates to the establishment of a loans fund, does not apply to the councils of Orkney Islands, Shetland Islands and Western Isles, whose loans funds will continue in existence.”;

(d) for paragraph 12(2) substitute—

“(2) A loans fund shall not apply to money borrowed for the common good.”;

(e) in paragraph 13(1), for the words “section 128 of the Act of 1973 or which is referred to in section 222(2) or 223 of that Act” substitute “section 17 of the Local Government etc. (Scotland) Act 1994 or which is referred to in section 15(5) or 16 of that Act”;

(f) in paragraph 22—

(i) in sub-paragraph (1), after head (b) insert—

“(ba) an insurance fund, to be used for the following purposes, namely—

(i) where the authority could have insured against a risk but have not done so, defraying any loss or damage suffered, or expenses incurred, by the authority as a consequence of that risk;

(ii) paying premiums on a policy of insurance against a risk.”; and

(ii) in sub-paragraph (2), after “repair fund” insert “or the insurance fund”.

(g) in paragraph 24(1), after “repair fund” insert “, or an insurance fund,”;

(h) in paragraph 28—

(i) in sub-paragraph (1), after “money,” insert “the Strathclyde Passenger Transport Authority”; and

(ii) in sub-paragraph (2), for the words from “Schedule to” to the end insert—

“(a) the aforesaid boards, either generally or to any particular board or class of board; and

(b) the Strathclyde Passenger Transport Authority”;

(i) for paragraph 30 substitute—

“30 Nothing in this Schedule shall affect the power of a council having a common good to borrow on the security of the common good or any loan secured thereon.”; and

(j) for paragraph 31 substitute—

“31 In this Schedule, unless the context otherwise requires—

• “statutory borrowing power” means any power to borrow money conferred on a local authority by or under any enactment, but does not include the power of a council to borrow for the purposes of the common good; and

• “trustee securities” means any security in which trustees are for the time being authorised by law to invest trust money.”.