The Non-Domestic Rates (Levying) (Scotland) Regulations 2000

PART IINTRODUCTORY

1Citation and commencement

2Interpretation – general

3Interpretation – mergers

4Interpretation – splits

5Interpretation – reorganisations

PART IILANDS AND HERITAGES ON ROLL ON 1ST APRIL 2000

6Application of Part II

7Amount payable as rates

8Notional liability

9Upper transitional limit

10Lower transitional limit

11Base liability

12Changes in rateable value after 1st April 2000

PART IIIMERGERS, SPLITS AND REORGANISATIONS AFTER 1ST APRIL 2000

13Application of Part III

14Mergers and reorganisations – amount payable as rates

15Splits – amount payable as rates

16Changes in rateable value

PART IVLANDS AND HERITAGES WITH RATEABLE VALUE OF £10,000 OR LESS

17Amount payable as rates

PART VREDUCTIONS, REMISSIONS AND EXEMPTIONS

18Charitable and other reductions

19Partially unoccupied lands and heritages

20Exemptions and discretionary reductions and remissions

PART VIREVOCATION

2000 No. 92

RATING AND VALUATION

The Non-Domestic Rates (Levying) (Scotland) Regulations 2000

Made23rd March 2000

Laid before the Scottish Parliament28th March 2000

Coming into force1st April 2000

The Scottish Ministers, in exercise of the powers conferred upon them by section 153 of the Local Government etc. (Scotland) Act 19941 and of all other powers enabling them in that behalf, hereby make the following Regulations: