C1Part VII Finance
Rating
109 Rating authorities.
1
The local authority for the purpose of levying F1rates, shall be—
F2a
in the case of the non-domestic rate prescribed under section 7B of the M1Local Government (Scotland) Act 1975, the regional council and the islands council;
F3c
in the case of the non-domestic water rate, the regional council or the islands council which determined it; and
d
in the case of the non-domestic sewerage rate, the regional council or the islands council which determined it;
and in this Act, and in any other enactment (whether passed or made before or after the passing of this Act), the expression “rating authority” shall be construed in accordance with the provisions of this subsection.
2
In respect of each financial year every district council shall, before such date as may be prescribed, intimate to the regional council within whose region their district F4falls, such information as may reasonably be required for the preparation of demand notes for the purposes of levying the non-domestic rate
Pt. VII (ss. 93-122) modified by S.I. 1975/930, regs. 2, 3 and Water (Scotland) Act 1980 (c. 45), s. 48(1)
Pt. VII (ss. 93-122) extended by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 25(2), Sch. 5 Pt. II para. 22(b)
Pt. VII (ss. 93-122) applied and power to modify conferred (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 107, Sch. 11 Pt. II para. 23(b).
Pt. VII (ss. 93-122) extended (6.3.1992) by Local Government Act 1992 (c. 19), s. 29(1).
Pt. VII (ss. 93-122) applied (27.5.1997) by 1997 c. 8, ss. 261(3)(4), 278(2)