§ Order of the Day for the Second Reading read.1092
§ THE UNDER-SECRETARY OF STATE FOR WAR (LORD STRATHCONA AND MOUNT ROYAL)
My Lords, the purposes of this Bill are similar to those of the corresponding Bill for England, the Second Reading of which has just been agreed to. A separate Bill is necessary for Scotland because of the differences between the valuation and rating laws in the two countries. This Bill, like the English one, is a one-clause Bill. The first and second subsections in effect provide that no regard shall be had, in ascertaining the value for rating purposes of lands and heritages, to any additional room or other part of any structural alteration or improvement made and used solely for the purposes of air-raid protection. The third subsection similarly exempts from rating any separate subjects so used. I beg to move that the Bill be now read a second time.
§ Moved, That the Bill be now read 2a.—(Lord Strathcona and Mount Royal.)
§ On Question, Bill read 2a, and committed to a Committee of the Whole House.