§ After Clause 14, insert the following new clause:
§ ("Exemption from valuation and rating of certain moorings.
§
. After section 8 of the Valuation and Rating (Scotland) Act 1956 there shall be inserted the following section—
Exemption from valuation and rating of certain moorings.
8AA.—(1) For the purpose of ascertaining the gross annual value of any lands and heritages no account shall be taken of any moorings to which this section applies.
(2) This section applies to any mooring—
§ The Commons agreed to the above amendment with the following amendment:
§ Line 4, leave out ("gross") and insert ("net").
§ Lord Gray of ContinMy Lords, I beg to move that this House doth agree with the amendment made in another place. Unfortunately, the new clause inserted in the Bill when this House gave the Bill its Third Reading was drafted to refer to the ascertainment of gross annual value, whereas moorings that are in valuation will be valued to net annual value by virtue of the 1956 Act, and reference should correctly be to this. For that reason, we have introduced the further amendment to substitute "net" for "gross".
§ Moved, That this House doth agree with the Commons in the said amendment.—(Lord Gray of Conlin.)
§ Lord Carmichael of KelvingroveMy Lords, may I thank the noble Lord, Lord Gray, for his elucidation and also for his previous notice in writing, giving me a full explanation as to why this amendment is necessary. I should like to express the hope that in this latter stage of the Bill the Government have taken note of the very wide debate that has been held in the House and the need for perhaps an even more fundamental look, when the next opportunity arises, at some of the questions relating to Scottish rating.
§ On Question, Motion agreed to.