The Non-Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018

1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. Amount payable as rates – relevant new entry lands and heritages and relevant new build lands and heritages

5. 4. Amount payable as rates – lands and heritages in respect of which a relevant increase has been made within the previous 12 months

6. 5. Additional relief

7. 6. Application for relief

8. Signature

9. Explanatory Note