
1 

2 

(1)–(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
3, 4. 

5 

6 

7 

8 

9 

10 

11 
Section one of the Rating Exemptions (Scotland) Act, 1874 (which contains provisions whereby churches and certain other lands and heritages are not liable to local rates), shall cease to have effect—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(b) as regards local rates payable . . .  in the case of ground exclusively appropriated as burial ground where such ground belongs to a local authority or to a company or persons selling the exclusive right of burial in lairs therein, or trading as cemetery owners for profit; . . . 
12 

13 

14 

(1) Every valuation roll made up in accordance with the Lands Valuation (Scotland) Act, 1854, . . . , shall in addition, to the other particulars required by the said Acts show the net annual value and also, the rateable value of the lands and heritages . . . , and the provisions of the Lands Valuation (Scotland) Act, 1854 (including, without prejudice to the said generality, the provisions with respect to notices to persons whose property is valued and with respect to appeals) shall apply accordingly.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
15—17. 

18 

19—24. 

25 

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(2), (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
26 

27, 28. 

29 

(1) In this Act, unless the context otherwise requires— . . . the expression “rate” includes any rate, charge and assessment the proceeds of which are applicable to public local purposes and which is leviable on lands and heritages;. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(2) Any reference in this Act to any statutory provision shall be construed as a reference to the statutory provision as amended or extended or applied by any subsequent Act, including this Act.
(3)—(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
30 

31 

(1) This Act may be cited as the Rating (Scotland) Act, 1926.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(3) This Act shall apply to Scotland only.
FIRST SCHEDULE

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SECOND SCHEDULE

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THIRD SCHEDULE

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