Rating and Valuation (Amendment) (Scotland) Act 1984
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Change 1
14 Separate entry in valuation roll of pitches for static caravans.
After subsection (8) of section 3 of the Rating (Caravan Sites) Act 1976 (valuation and rating of caravan sites) there shall be inserted the following subsection— (8A) Where— (a) a caravan site is treated under subsection (1) above as a single unit of lands and heritages; (b) a caravan pitch on that site would be taken as including, as part of lands and heritages, the caravan for the time being on it; and (c) the caravan pitch is separately occupied by a person other than the site operator, the assessor shall, on the application of that person, omit the pitch from the single unit and enter it separately in the valuation roll. .
14 Separate entry in valuation roll of pitches for static caravans.
After subsection (8) of section 3 of the Rating (Caravan Sites) Act 1976 (valuation and rating of caravan sites) there shall be inserted the following subsection— (8A) Where— (a) a caravan site is treated under subsection (1) above as a single unit of lands and heritages; (b) a caravan pitch on that site would be taken as including, as part of lands and heritages, the caravan for the time being on it; and (c) the caravan pitch is separately occupied by a person other than the site operator, the assessor shall, on the application of that person, omit the pitch from the single unit and enter it separately in the valuation roll. .
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