Amendment of rateable value limits2.

For article 3(1) of the Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Order 19972, there shall be substituted–

“(1)

The amount prescribed for the purposes of paragraph 3(2)(b) of Schedule 2 to the Act3 (mandatory relief) shall be–

(a)

in the case of any lands and heritages which, in whole or in part, are used as a qualifying general store, qualifying food store4 or qualifying post office, £6,000; and

(b)

in the case of any lands and heritages which satisfy the conditions prescribed for the purposes of paragraph 3(2)(c)(ii) of that Schedule5, £9,000.”