---
title: "Lands Valuation (Scotland) Amendment Act 1902"
id: 545782aa-5fdc-4693-8a9c-3fc1ef1353ef
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: statute
in_force: true
publisher_url: https://www.legislation.gov.uk/ukpga/Edw7/2/25
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/545782aa-5fdc-4693-8a9c-3fc1ef1353ef
language: en
in_force_from: 1991-02-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/ukpga/Edw7/2/25/data.xml
read_on: 2026-11-09
sha256: 1ab0aaa7781b49a0a1ba1fc5f86e3056072785beb16e566658f2b2029b3c6f44
provisions: 3
---

# Lands Valuation (Scotland) Amendment Act 1902

## Title and introductory text {#prelims}

Lands Valuation (Scotland) Amendment Act 1902
1902 c.25
An Act to amend the Lands Valuation (Scotland) Acts in regard to the Law relating to the Rating of Machinery.
[8th August 1902]

## 1 Provision as to what is “machinery fixed or attached”. {#section-1}

Section forty-two of the Valuation Act, 1854, shall be read and construed as if the following proviso were inserted after the words “and all machinery fixed or attached to any lands or heritages,” that is to say :
Provided that, in any building occupied for any trade, business or manufacturing process, the expression “machinery fixed or attached” shall be construed as including all machinery, machines or plant in or on the lands or heritages for producing or transmitting first motive power, or for heating or lighting such building, but, save as herein provided, shall not include machines, tools or appliances which are only so fixed that they can be removed from their place without necessitating the removal of any part of the building.

## 2 Construction, short title and extent. {#section-2}

This Act shall be read and construed as one with the Lands Valuation (Scotland) Act, 1854, and any Act amending the same, and may be cited separately as the Lands Valuation (Scotland) Amendment Act, 1902, and shall apply to Scotland only.