Valuation and Rating (Scotland) Act 1956 (c. 60)

Part I S Valuation

Valid from 01/04/2001

[F1 8B Property used for road user charging scheme to be excluded from valuation roll S

(1) There shall not be entered in the valuation roll any lands and heritages—

(a) that consist of a road in respect of which charges are imposed by a charging scheme made under Part 3 of the Transport (Scotland) Act 2001 (asp 2); or

(b) subject to subsection (2) below, that are used solely for or in connection with the operation of such a scheme.

(2) Lands and heritages such as are mentioned in subsection (1)(b) above do not include office buildings.]

Textual Amendments

F1 S. 8B inserted (1.4.2001) by 2001 asp 2, s. 59 (with s. 66); S.S.I. 2001/132, art. 2(2), Sch. Pt. I