http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/2012-04-01Local Government and Rating Act 1997An Act to make further provision about non-domestic rating; to make further provision about parishes and parish councils; to confer additional powers on parish councils and community councils; and for connected purposes.1997-03-19texttext/xmlenStatute Law Database2024-05-30Expert Participation2012-04-01 SCHEDULESSCHEDULE 2 Relief from non-domestic rates for general stores <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> in rural settlements: Scotland Mandatory relief3A1For any period (“the relevant period”) in a financial year beginning on or after 1st April 2003 where sub-paragraph (2) applies to lands and heritages, the non-domestic rate leviable in respect of the lands and heritages is to be one half of the non-domestic rate which would have been leviable apart from this paragraph.2This sub-paragraph applies where—athe rateable value of the lands and heritages shown in the valuation roll at the beginning of the financial year in which the relevant period falls is not more than any amount prescribed by the Scottish Ministers by order,bthe lands and heritages consist wholly or mainly of land or a building which, on at least 183 days during the period of one year which ends immediately before this sub-paragraph comes into effect, was (or was, by virtue of any enactment, treated as being) agricultural lands and heritages for the purposes of section 7(3) (no agricultural lands and heritages to be entered in the valuation roll) of the Valuation and Rating (Scotland) Act 1956 (c. 60), andcduring the relevant period, the land or building—iis not (and is not, by virtue of any enactment, treated as being) agricultural lands and heritages for those purposes, andiiis occupied by a relevant person.3For the purposes of sub-paragraph (2)(b)—aany part of the lands and heritages which was, on the days which are taken into account for the purposes of determining whether the condition set out in that sub-paragraph is met, a dwelling (within the meaning of Part II (council tax) of the Local Government Finance Act 1992 (c. 14)) is to be disregarded for the purposes of determining whether that condition is met, andba building which has replaced a building which was, on those days, an agricultural building (within the meaning of section 7(2) of that Act of 1956) is to be treated as if it were the original building.4For the purposes of sub-paragraph (2)(c), land or a building is occupied by a relevant person if it is occupied by—athe person who occupied the land or building on the days which are taken into account for the purposes of determining whether the condition set out in sub-paragraph (2)(b) is met, orba member of that person’s family.5If the land or building was occupied, on the days which are taken into account for the purposes of determining whether the condition set out in sub-paragraph (2)(b) is met, by a body corporate or a partnership, the reference in subsection (4)(a) above to a person is to be treated as a reference to—aany person who, on each of those days, had (alone or together with members of that person’s family)—imore than half the voting rights in the company, oriithe right to appoint or remove a majority of the directors of the company, or, as the case may bebany person who, together with members of that person’s family, were, on each of those days, both, all or a majority of the partners in the partnership.6In determining, for the purposes of sub-paragraph (4)(b) or (5), whether a person is a member of the same family as another—aa person is to be so treated if that person is—ithe spouse or a brother or sister of the spouse,iia parent or other ascendant or child (or step-child) or other descendant,iiia brother or sister or the spouse of a brother or sister, orivan uncle, aunt, niece, nephew or cousin,of the other, andba person is to be treated as another’s spouse if they live together—ias if they were husband and wife, oriiin a relationship which has the characteristics of the relationship between husband and wife except that the persons are of the same gender.7Sub-paragraph (2) does not apply to land and heritages during any period in which section 7B (rate relief for certain buildings used for breeding or rearing horses) of that Act of 1956 applies in relation to the land and heritages.8Subject to sub-paragraph (9), this paragraph ceases to have effect at the end of the period of five years beginning with the day on which this paragraph comes into effect.9The Scottish Ministers may by order extend or further extend the period mentioned in sub-paragraph (8).10If the period is extended or further extended sub-paragraph (2) does not apply to lands and heritages after the end of the period of five years beginning with the day on which it first applied to the lands and heritages.Sch. 2 para. 3A inserted (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 28(3), 62(2); S.S.I. 2003/134, art. 2(1), Sch.Sch. 2 para. 3A ceases to have effect by virtue of 1997 c. 29 Sch. 2 para. 3A(8)(9) (as inserted) (1.4.2008) by virtue of Local Government in Scotland Act 2003 (asp 1), ss. 28(3), 62(2); S.S.I. 2003/134, art. 2(1), sch.
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<dc:title>Local Government and Rating Act 1997</dc:title>
<dc:description>An Act to make further provision about non-domestic rating; to make further provision about parishes and parish councils; to confer additional powers on parish councils and community councils; and for connected purposes.</dc:description>
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<Title> SCHEDULES</Title>
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<Number>SCHEDULE 2</Number>
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<Title>
Relief from non-domestic rates for general stores
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
in rural settlements: Scotland
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<Title> Mandatory relief</Title>
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<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">3A</Addition>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/1/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/1" id="schedule-2-paragraph-3A-1">
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<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">1</Addition>
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<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">For any period (“</Addition>
<Term>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">the relevant period</Addition>
</Term>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">”) in a financial year beginning on or after 1st April 2003 where sub-paragraph (2) applies to lands and heritages, the non-domestic rate leviable in respect of the lands and heritages is to be one half of the non-domestic rate which would have been leviable apart from this paragraph.</Addition>
</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/2/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/2" id="schedule-2-paragraph-3A-2">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">2</Addition>
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<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">This sub-paragraph applies where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/2/a/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/2/a" id="schedule-2-paragraph-3A-2-a">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">a</Addition>
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<P3para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">the rateable value of the lands and heritages shown in the valuation roll at the beginning of the financial year in which the relevant period falls is not more than any amount prescribed by the Scottish Ministers by order,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/2/b/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/2/b" id="schedule-2-paragraph-3A-2-b">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">b</Addition>
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<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">the lands and heritages consist wholly or mainly of land or a building which, on at least 183 days during the period of one year which ends immediately before this sub-paragraph comes into effect, was (or was, by virtue of any enactment, treated as being) agricultural lands and heritages for the purposes of section 7(3) (no agricultural lands and heritages to be entered in the valuation roll) of the Valuation and Rating (Scotland) Act 1956 (c. 60), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/2/c/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/2/c" id="schedule-2-paragraph-3A-2-c">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">c</Addition>
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<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">during the relevant period, the land or building—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/2/c/i/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/2/c/i" id="schedule-2-paragraph-3A-2-c-i">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">i</Addition>
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<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">is not (and is not, by virtue of any enactment, treated as being) agricultural lands and heritages for those purposes, and</Addition>
</Text>
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<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/2/c/ii/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/2/c/ii" id="schedule-2-paragraph-3A-2-c-ii">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">ii</Addition>
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<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">is occupied by a relevant person.</Addition>
</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/3/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/3" id="schedule-2-paragraph-3A-3">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">3</Addition>
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<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">For the purposes of sub-paragraph (2)(b)—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/3/a/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/3/a" id="schedule-2-paragraph-3A-3-a">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">any part of the lands and heritages which was, on the days which are taken into account for the purposes of determining whether the condition set out in that sub-paragraph is met, a dwelling (within the meaning of Part II (council tax) of the Local Government Finance Act 1992 (c. 14)) is to be disregarded for the purposes of determining whether that condition is met, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/3/b/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/3/b" id="schedule-2-paragraph-3A-3-b">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">a building which has replaced a building which was, on those days, an agricultural building (within the meaning of section 7(2) of that Act of 1956) is to be treated as if it were the original building.</Addition>
</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/4/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/4" id="schedule-2-paragraph-3A-4">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">4</Addition>
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<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">For the purposes of sub-paragraph (2)(c), land or a building is occupied by a relevant person if it is occupied by—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/4/a/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/4/a" id="schedule-2-paragraph-3A-4-a">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">a</Addition>
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<P3para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">the person who occupied the land or building on the days which are taken into account for the purposes of determining whether the condition set out in sub-paragraph (2)(b) is met, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/4/b/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/4/b" id="schedule-2-paragraph-3A-4-b">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">a member of that person’s family.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/5/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/5" id="schedule-2-paragraph-3A-5">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">If the land or building was occupied, on the days which are taken into account for the purposes of determining whether the condition set out in sub-paragraph (2)(b) is met, by a body corporate or a partnership, the reference in subsection (4)(a) above to a person is to be treated as a reference to—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/5/a/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/5/a" id="schedule-2-paragraph-3A-5-a">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">any person who, on each of those days, had (alone or together with members of that person’s family)—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/5/a/i/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/5/a/i" id="schedule-2-paragraph-3A-5-a-i">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">more than half the voting rights in the company, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/5/a/ii/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/5/a/ii" id="schedule-2-paragraph-3A-5-a-ii">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">the right to appoint or remove a majority of the directors of the company, or, as the case may be</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/5/b/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/5/b" id="schedule-2-paragraph-3A-5-b">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">any person who, together with members of that person’s family, were, on each of those days, both, all or a majority of the partners in the partnership.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/6/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/6" id="schedule-2-paragraph-3A-6">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">In determining, for the purposes of sub-paragraph (4)(b) or (5), whether a person is a member of the same family as another—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/6/a/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/6/a" id="schedule-2-paragraph-3A-6-a">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">a person is to be so treated if that person is—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/6/a/i/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/6/a/i" id="schedule-2-paragraph-3A-6-a-i">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">the spouse or a brother or sister of the spouse,</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/6/a/ii/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/6/a/ii" id="schedule-2-paragraph-3A-6-a-ii">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">a parent or other ascendant or child (or step-child) or other descendant,</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/6/a/iii/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/6/a/iii" id="schedule-2-paragraph-3A-6-a-iii">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">iii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">a brother or sister or the spouse of a brother or sister, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/6/a/iv/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/6/a/iv" id="schedule-2-paragraph-3A-6-a-iv">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">iv</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">an uncle, aunt, niece, nephew or cousin,</Addition>
</Text>
</P4para>
</P4>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">of the other, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/6/b/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/6/b" id="schedule-2-paragraph-3A-6-b">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">a person is to be treated as another’s spouse if they live together—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/6/b/i/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/6/b/i" id="schedule-2-paragraph-3A-6-b-i">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">as if they were husband and wife, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/6/b/ii/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/6/b/ii" id="schedule-2-paragraph-3A-6-b-ii">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">in a relationship which has the characteristics of the relationship between husband and wife except that the persons are of the same gender.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/7/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/7" id="schedule-2-paragraph-3A-7">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">Sub-paragraph (2) does not apply to land and heritages during any period in which section 7B (rate relief for certain buildings used for breeding or rearing horses) of that Act of 1956 applies in relation to the land and heritages.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/8/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/8" id="schedule-2-paragraph-3A-8">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">Subject to sub-paragraph (9), this paragraph ceases to have effect at the end of the period of five years beginning with the day on which this paragraph comes into effect.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/9/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/9" id="schedule-2-paragraph-3A-9">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">9</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">The Scottish Ministers may by order extend or further extend the period mentioned in sub-paragraph (8).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/3A/10/2012-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A/10" id="schedule-2-paragraph-3A-10">
<Pnumber>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">10</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-69e8c4f703d886c845a07fb4dc3c3e6a-1456917198447" CommentaryRef="key-69e8c4f703d886c845a07fb4dc3c3e6a">If the period is extended or further extended sub-paragraph (2) does not apply to lands and heritages after the end of the period of five years beginning with the day on which it first applied to the lands and heritages.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="key-69e8c4f703d886c845a07fb4dc3c3e6a" Type="F">
<Para>
<Text>
Sch. 2 para. 3A inserted (1.4.2003) by
<Citation URI="http://www.legislation.gov.uk/id/asp/2003/1" id="c2wzhkwd2-00007" Class="ScottishAct" Year="2003" Number="1" Title="Local Government in Scotland Act 2003">Local Government in Scotland Act 2003 (asp 1)</Citation>
,
<CitationSubRef id="c2wzhkwd2-00008" CitationRef="c2wzhkwd2-00007" URI="http://www.legislation.gov.uk/id/asp/2003/1/section/28/3" SectionRef="section-28-3" Operative="true">ss. 28(3)</CitationSubRef>
,
<CitationSubRef id="c2wzhkwd2-00009" CitationRef="c2wzhkwd2-00007" URI="http://www.legislation.gov.uk/id/asp/2003/1/section/62/2" SectionRef="section-62-2">62(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/ssi/2003/134" id="c2wzhkwd2-00010" Class="ScottishStatutoryInstrument" Year="2003" Number="134" Title="Local Government in Scotland Act 2003 (Commencement No.1) Order 2003">S.S.I. 2003/134</Citation>
,
<CitationSubRef id="c2wzhkwd2-00011" CitationRef="c2wzhkwd2-00010" URI="http://www.legislation.gov.uk/id/ssi/2003/134/article/2/1" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
,
<CitationSubRef id="c2wzhkwd2-00012" CitationRef="c2wzhkwd2-00010" URI="http://www.legislation.gov.uk/id/ssi/2003/134/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d7059ee2a5fef89ea25d5cd3dc825983" Type="F">
<Para>
<Text>
<CitationSubRef id="c8mr51uc3-00004" SectionRef="schedule-2-paragraph-3A" URI="http://www.legislation.gov.uk/id/ukpga/1997/29/schedule/2/paragraph/3A">Sch. 2 para. 3A</CitationSubRef>
ceases to have effect by virtue of 1997 c. 29 Sch. 2 para. 3A(8)(9) (as inserted) (1.4.2008) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/asp/2003/1" id="c8mr51uc3-00005" Class="ScottishAct" Year="2003" Number="1" Title="Local Government in Scotland Act 2003">Local Government in Scotland Act 2003 (asp 1)</Citation>
,
<CitationSubRef id="c8mr51uc3-00006" CitationRef="c8mr51uc3-00005" SectionRef="section-28-3" URI="http://www.legislation.gov.uk/id/asp/2003/1/section/28/3" Operative="true">ss. 28(3)</CitationSubRef>
,
<CitationSubRef id="c8mr51uc3-00007" CitationRef="c8mr51uc3-00005" SectionRef="section-62-2" URI="http://www.legislation.gov.uk/id/asp/2003/1/section/62/2">62(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/ssi/2003/134" id="c8mr51uc3-00008" Class="ScottishStatutoryInstrument" Year="2003" Number="134" Title="The Local Government in Scotland Act 2003 (Commencement No.1) Order 2003">S.S.I. 2003/134</Citation>
,
<CitationSubRef id="c8mr51uc3-00009" CitationRef="c8mr51uc3-00008" SectionRef="article-2-1" URI="http://www.legislation.gov.uk/id/ssi/2003/134/article/2/1">art. 2(1)</CitationSubRef>
,
<CitationSubRef id="c8mr51uc3-00010" CitationRef="c8mr51uc3-00008" SectionRef="schedule" URI="http://www.legislation.gov.uk/id/ssi/2003/134/schedule">sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>