Commentary on Sections Part 6 – Entry in Valuation Roll of Shootings and Deer Forests Section 75 – Valuation of shootings and deer forests
384.Schedule 14 of the 1994 Act had repealed the Sporting Lands Rating (Scotland) Act 1886, provisions of which related to the valuation of shooting and deer forests. Section 75 amends the Local Government (Scotland) Act 1975 to insert section 1A, which requires separate entries in the valuation rolls for any shootings and any deer forests in so far as they relate to or are situated in the corresponding valuation area, when the assessors are making up or altering valuation rolls.