The Valuation Joint Boards (Scotland) Order 1995
Section 27(1) of the Local Government etc. (Scotland) Act 1994 provides for each new unitary local authority in Scotland to be “the valuation authority” for their area with effect from 1st April 1996. The Secretary of State is empowered by section 27 to provide by order for the functions of two or more valuation authorities to be discharged jointly.