Local Government and Rating Act 1997 (c. 29)

SCHEDULES

Valid from 01/12/1997

SCHEDULE 2 S Relief from non-domestic rates for general stores etc. in rural settlements: Scotland

Interpretation S

5 S In this Schedule—

• “financial year” means the twelve months ending with 31st March,

• “non-domestic rate” is to be construed in accordance with section 7B of the M1 Local Government (Scotland) Act 1975,

• “rateable value” is to be construed in accordance with section 6 of the M2 Valuation and Rating (Scotland) Act 1956.

Marginal Citations

M1 1975 c. 30.

M2 1956 c. 60.