
1 
This Order may be cited as the Valuation (Stud Farms) (Scotland) Order 2003 and shall come into force on 1st April 2003.
2 
For the purposes of section 7B of the Valuation and Rating (Scotland) Act 1956 (rateable value of certain buildings used for breeding or rearing horses), the amount specified is £3,000.
3 
For the purposes of paragraph 4(2B)(c) of Schedule 2 to the Local Government and Rating Act 1997 (discretionary relief) the amount prescribed is £6,000.
4 
The Valuation (Stud Farms) (Scotland) Order 1989 is hereby revoked.
ANDREW P KERR
A member of the Scottish Executive
St Andrew’s House, Edinburgh
6th March 2003