Part I Valuation
8DF1Power of Scottish Ministers to remove exempt status of lands and heritages
1
The Scottish Ministers may by regulations make provision requiring lands and heritages falling within subsection (2) to be entered in the valuation roll.
2
Land and heritages fall within this subsection if they are not entered in the valuation roll by virtue of an enactment, other than Part 2 of the Local Government Finance Act 1992, providing for them not to be so entered.
3
Before—
a
laying a draft of a Scottish statutory instrument containing regulations under subsection (1) to which subsection (5) applies before the Scottish Parliament, or
b
making regulations under subsection (1) to which subsection (6) applies,
the Scottish Ministers must consult such persons as they consider appropriate.
4
Regulations under subsection (1) may—
a
make incidental, supplementary, consequential, transitional, transitory or saving provision,
b
make different provision for different purposes,
c
modify any enactment (including this Act).
5
Regulations under this section that add to, replace or omit any part of the text of an Act are subject to the affirmative procedure.
6
Otherwise, regulations under this section are subject to the negative procedure.
7
In this section, “enactment” includes an Act of the Scottish Parliament and an instrument made under such an Act.