The Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017 No. 61

Applications for relief S

5.—(1) An application for relief must be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer, and—

(a) “person authorised to sign on behalf of the ratepayer” means, where the ratepayer is—

(i) a partnership, a partner of that partnership;

(ii) a trust, a trustee of that trust;

(iii) a body corporate, a director of that body; and

(b) “sign” or “signed”, in relation to an application made by electronic communication means an electronic signature, as defined in section 7(2) of the 2000 Act M1 .

(2) An application under paragraph (1) must be made to the local authority by—

(a) addressing it to the authority; and

(b) delivering it or sending it to the authority's office by post or electronic communication.

Marginal Citations

M1 Section 7(2) was amended by S.I. 2016/696.