No rates on certain lands and heritagesS
33(1)No person shall be liable to pay rates in respect of exempt lands and heritages as regards any period during which the area in which the lands and heritages are situated is designated as an enterprise zone.S
[F1Provided that where the lands and heritages are situated only partially within any one enterprise zone their value shall, for the purpose of determining what rates (if any) are payable in respect of the lands and heritages, be apportioned between so much of them as lies within, and so much of them as lies outwith, that zone as if—
(i)the apportionment were by reason of their extending into two or more rating areas; and
(ii)the boundary of the enterprise zone were the boundary of such an area.]
(2)Lands and heritages are exempt lands and heritages for the purpose of this paragraph unless—
F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F3(b)the rateable values of the lands and heritages are prescribed under or determined by virtue of an order under section 6 of the Local Government (Scotland) Act 1975 (valuation by formula of certain lands and heritages),]
(c)they are occupied by a public utility undertaking and the value of such lands and heritages falls to be ascertained by reference to the profits of the undertaking carried on therein.
F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In this paragraph—
Textual Amendments
F1Proviso added by Local Government and Planning (Scotland) Act 1982 (c. 43, SIF 81:2), s. 66(1), Sch. 3, para. 42(a)
F2Sch. 32 para. 33(2)(a) repealed (1.4.1995) by 1994 c. 39, ss. 159(2)(a), 180(2), Sch. 14; S.I. 1994/3150, art. 4(a), Sch. 1
F3Sch. 32 para. 33(2)(b) substituted (1.4.1995) by 1994 c. 39, s. 159(2)(b); S.I. 1994/3150, art. 4(a), Sch. 1
F4Sch. 32 para. 33(3) repealed (1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(a), Sch. 1
F5Sch. 32 para. 33(4): definition of
“private garage”
repealed (1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(a), Sch. 1
F6Sch. 32 para. 33(4): definition of
“private storage premises”
repealed (1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(a), Sch. 1
F7Sch. 32 para. 33(4): definition of
“rates”
repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1996/323, art. 4(1)(d), Sch. 2