s 9 Application to Scotland.
This Act shall apply to Scotland subject to the following modifications:— (1) Sections one and two, and subsection (1) of section four, and subsections (1) and (2) of section six shall not apply: (2) For any reference to a hereditament there shall be substituted a reference to lands and heritages within the meaning of the Lands Valuation (Scotland) Act, 1854: (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) Paragraph (c) of subsection (1) of section five of this Act shall have effect as if there were added after the word “undertakers” the following words “or with the provision of accommodation for fishing vessels”: (5) The valuation roll shall show by distinguishing mark or otherwise what lands and heritages (other than lands and heritages in respect of which the rateable value is prescribed or determined by or under an order under section 6 of the Local Government (Scotland) Act 1975) are respectively . . . , industrial lands and heritages, and freight–transport lands and heritages: (6) Where industrial lands and heritages are occupied and used partly for industrial purposes and partly for other purposes, or where freight–transport lands and heritages are occupied and used partly for transport purposes and partly for other purposes, the net annual value shall be apportioned by the assessor according to the occupation and use for industrial purposes or for transport purposes, as the case may be, and the occupation and use for other purposes: (7) Where freight–transport lands and heritages are not occupied and used for more than one transport purpose, the nature of that purpose shall be shown by distinguishing mark or otherwise in the valuation roll, and where freight–transport lands and heritages are occupied and used partly for one transport purpose and partly for either or both of the other transport purposes, the net annual value shall be apportioned by the assessor according to the occupation and use for the several transport purposes: (8) Any apportionment by the assessor in pursuance of either of the foregoing paragraphs shall be shown in the valuation roll: (9) The provisions of the Lands Valuation (Scotland) Act, 1854, as amended by any subsequent enactment (including, without prejudice to the foregoing generality, the provisions with respect to notices to persons whose property is valued and with respect to appeals), shall apply with regard to any particular required by the foregoing provisions of this section to be shown in the valuation roll in like manner as those provisions apply with regard to the particulars required by any other enactment to be so shown: (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (11) The expression “ agricultural lands and heritages ” means any lands and heritages used for agricultural or pastoral purposes only or as woodlands, market gardens, orchards, allotments or allotment gardens and any lands exceeding one quarter of an acre used for the purpose of poultry farming, but does not include any lands occupied together with a house as a park, garden or pleasure ground or any land kept or preserved mainly or exclusively for sporting purposes: (12) Minerals which are being worked shall, for the purposes of this Act, be deemed to be lands and heritages occupied and used as a mine: (13) The foregoing provisions shall apply to any valuation roll made up under the Valuation Acts as defined in section 37 of the Local Government (Scotland) Act 1975 , for the year beginning sixteenth May, nineteen hundred and twenty–nine, or for any subsequent year: (14) The assessor shall be entitled at any reasonable time of day, on giving not less than twenty–four hours previous notice in writing to the occupier, to enter, survey, and value for the purposes of the Lands Valuation (Scotland) Act, 1854, and the Acts amending that Act, including this Act, any lands and heritages within the county or burgh . . . for which he acts as assessor, and if any person refuses to admit the assessor to enter any lands and heritages or obstructs him in making his survey or valuation he shall be liable on conviction by a court of summary jurisdiction to a penalty not exceeding level 3 on the standard scale: (15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .