Local Government etc. (Scotland) Act 1994

152 Amendment of definition of “lands and heritages”

(1) The [1854 c. 91.] Lands Valuation (Scotland) Act 1854 shall be amended as follows.

(2) In section 42 (interpretation), in the definition of “lands and heritages”, for the words from “all machinery fixed” to the end of the first proviso substitute the words “such class or classes of plant or machinery in or on any lands and heritages as may be prescribed by the Secretary of State by regulations”.

(3) After section 42 add—

“43 Regulations

(1) Regulations under section 42 of this Act may, if made so as to take effect other than at the beginning of a year of revaluation (within the meaning of the [1975 c. 30.] Local Government (Scotland) Act 1975), provide for the revaluation of any lands and heritages affected by the regulations.

(2) The power to make regulations under the said section 42 shall be exercisable by statutory instrument.

(3) Any statutory instrument containing regulations made under the said section 42 shall be subject to annulment in pursuance of a resolution of either House of Parliament.”.