Commentary on Sections Part 6 – Entry in Valuation Roll of Shootings and Deer Forests Section 76 – Net annual value of deer forests
385.Section 76 amends section 6 of the Valuation and Rating (Scotland) Act 1956 by inserting subsections (8ZA) and (10A). The effect of this amendment is that, in arriving at the net annual value of deer forests, assessors may have regard to such factors relating to the management of deer as they consider appropriate.