§
7A. In section 6 of the Valuation and Rating (Scotland) Act 1956 (ascertainment of certain values of lands and heritages) after subsection (8) there shall be inserted the following subsections—
(8A) The Secretary of State may by regulations made under this subsection prescribe the principles to be applied in arriving at the net annual value of lands and heritages under subsection (8) above.
(8B) Regulations made under subsection (8A) above—
- (a) may be made so as to apply differently to different areas or in relation to different cases or classes of case;
- (b) may include such supplementary, incidental, consequential or transitional provisions as appear to the Secretary of State to be necessary or expedient; and
- (c) shall be made statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.".'.
§ No. 84, in page 113, line 2, at end insert—