SCHEDULE 6 Completion of New Buildings: Scotland

SCHEDULE 6 Completion of New Buildings: Scotland

Section 83(1)

1

(1)     Where a local assessor is of the opinion—

(a)     that the erection of a building has been completed; or

(b)     that the work remaining to be done on a building is such that its erection can reasonably be expected to be completed within three months,

and that the building constitutes, or when completed will constitute, a dwelling, the local assessor may serve on the owner of the building a notice (referred to as “a completion noticeâ€) stating that the erection of the building is to be treated for the purposes of this Schedule as completed on the date of service of the notice or on such later date as may be specified by the notice; and the local assessor shall along with the completion notice send to the owner a notice of his right of appeal by

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