The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2008

Amendment of Regulations

2.  In Part 1 of the Schedule to the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994(1), insert–

(a) in paragraph (e) after “company”, “or limited liability partnership”; and

(b) after paragraph (e)–

“(f) the owner of the lands and heritages is a company or limited liability partnership, which on or after 1st April 2008–

(i) remains subject to an administration order made under Part II of the Insolvency Act 1986(2); or

(ii) is in administration (within the meaning of paragraph 1 of Schedule B1 to that Act).”.

(1)

S.I. 1994/3200; Part 1 of the Schedule was amended by the Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2000 (S.S.I. 2000/55).

(2)

1986 c. 45. Part II of the Act was substituted and Schedule B1 was inserted by section 248 of the Enterprise Act 2002 (c. 40); where a petition for an administration order was presented under Part II of the Act before 15th September 2003, the original provisions of that Part continue to apply in accordance with Article 3 of the Enterprise Act 2002 (Commencement No. 4 and Transitional Provisions and Savings) Order 2003 (S.I. 2003/2093). The provisions of Part II, Part IV and Schedule B1 were applied to limited liability partnerships by the Limited Liability Partnerships Regulations 2001 (S.I. 2001/1090) (as amended by S.I. 2005/1989) and the Limited Liability Partnerships (Scotland) Regulations 2001 (S.S.I. 2001/128).