The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1994

Amendment of principal Regulations

6.  In Schedule 2 to the principal Regulations—

(a) in paragraph 1(2), for the words “, 6, 7, 9 and 10” there shall be substituted the words “and 6”;

(b) for sub-paragraphs (1) to (3) of paragraph 2, there shall be substituted the following sub-paragraph:—

“(1) It shall be assumed that the lands and heritages to be shown on the authority’s valuation roll and their rateable values for each relevant day will be the lands and heritages and the rateable values originally shown on the copies of the valuation roll for the year 1995-96 delivered to the authority under section 1(4) of the 1975 Act.”.

(c) for sub-paragraph (7) of paragraph 2, there shall be substituted the following sub-paragraph:—

“(7) It shall be assumed that the total amount described in paragraph 2 of Schedule 1 to these Regulations is the amount calculated under that paragraph in accordance with the assumptions prescribed in sub-paragraphs (1), (4) and (6) above, multiplied by 1.004.”;

(d) in paragraph 3, for the words “be so treated as the rateable value of those lands and heritages” there shall be substituted the words “continue to be the value apportioned to the occupied part of the lands and heritages under section 24A(1) of the 1966 Act”;

(e) in paragraph 4, for the words “paragraphs 4, 7, 9 and 10” there shall be substituted the words “paragraph 4”; and

(f) in paragraph 5(2), for the words “and 5” there shall be substituted the words “, 5 and 5A”.