SCHEDULE 5 Part Residential Subjects: Scotland
Local Government Finance Act 1992 (1992 c 14) | Legislation

SCHEDULE 5 Part Residential Subjects: Scotland

Section 72(8)

Addition, deletion or amendment of apportionment notes

1

Where, on or after 1st April 1993, the assessor alters the valuation roll by entering therein lands and heritages which are part residential subjects, he shall apportion the net annual value and the rateable value of those lands and heritages as between the residential and non-residential use made of them and shall include in the entry an apportionment note.

2

Subject to paragraph 6 below, where, on or after 1st April 1993—

(a)     lands and heritages included in the valuation roll become or cease to be part residential subjects; or

(b)     there is such a change as between the residential and non-residential use of lands and heritages that the apportionments of the net annual value and the rateable value shown in the valuation roll are incorrect,

the assessor shall apportion or, as the case may be, re-apportion the net annual value and the rateable value of those lands and heritages as between the residential and non-residential use made of them, and shall alter the roll by adding an apportionment

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