The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017

PART 4 S General

Applications for relief S

17.—(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 [F1 or any other person authorised by it];

(ii) a trust, a trustee of that trust [F2 or any other person authorised by it];

(iii) a body corporate, a director of that body [F3 or any other person authorised by it]; 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 Electronic Communications Act 2000 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.

Textual Amendments

F1 Words in reg. 17(1)(a)(i) inserted (1.4.2019) by The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2019 (S.S.I. 2019/44), regs. 1, 2(8)

F2 Words in reg. 17(1)(a)(ii) inserted (1.4.2019) by The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2019 (S.S.I. 2019/44), regs. 1, 2(8)

F3 Words in reg. 17(1)(a)(iii) inserted (1.4.2019) by The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2019 (S.S.I. 2019/44), regs. 1, 2(8)

Marginal Citations

M1 2000 c.7; section 7(2) was amended by S.I. 2016/696.

Amendment of the Non-Domestic Rates (Levying) (Scotland) Regulations 2017 S

F4 18.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4 Reg. 18 omitted (1.4.2018) by virtue of The Non-Domestic Rates (Transitional Relief) Amendment (Scotland) Regulations 2018 (S.S.I. 2018/76), regs. 1, 2(10)