The Non-Domestic Rates (Levying) (Scotland) Regulations 2007 No. 216

1. Introductory Text

2. PART I INTRODUCTORY

   1. 1. Citation and commencement

   2. 2. Interpretation – general

   3. 3. Interpretation – mergers

   4. 4. Interpretation – splits

   5. 5. Interpretation – reorganisations

3. PART II LANDS AND HERITAGES ON ROLL ON 1ST APRIL 2007

   1. 6. Application of Part II

   2. 7. Amount payable as rates

   3. 8. Notional liability

   4. 9. Changes in rateable value on or after 1st April 2007

4. PART III MERGERS, SPLITS AND REORGANISATIONS AFTER 31ST MARCH 2007

   1. 10. Application of Part III

   2. 11. Mergers and reorganisations – amount payable as rates

   3. 12. Splits – amount payable as rates

   4. 13. Changes in rateable value

5. PART IV LANDS AND HERITAGES WITH RATEABLE VALUE OF £11,500 OR LESS

   1. 14. Amount payable as rates

6. PART V LANDS AND HERITAGES WITH RATEABLE VALUE OF MORE THAN £29,000

   1. 15. Amount payable as rates

7. PART VI REDUCTIONS, REMISSIONS AND EXEMPTIONS

   1. 16. Charitable and other reductions

   2. 17. Partially unoccupied lands and heritages

   3. 18. Exemptions and discretionary reductions and remissions

8. PART VII REVOCATION

   1. 19. Revocation

9. Signature

10. Explanatory Note