The Non-Domestic Rates (Levying) (Scotland) Regulations 1998

1. Introductory Text

2. PART I INTRODUCTORY

   1. 1. Citation and commencement

   2. 2. Interpretation – general

   3. 3. Interpretation – mergers

   4. 4. Interpretation – splits

   5. 5. Interpretation – reorganisations

3. PART II LANDS AND HERITAGES SUBJECT TO 1997 REGULATIONS

   1. 6. Application of Part II

   2. 7. Amount payable as rates

   3. 8. Notional liability

   4. 9. Upper transitional limit

   5. 10. Lower transitional limit

   6. 11. Base liability

   7. 12. Changes in rateable value after 31st March 1998

4. PART III MERGERS, SPLITS AND REORGANISATIONS AFTER 31ST MARCH 1998

   1. 13. Application of Part III

   2. 14. Mergers and reorganisations – amount payable as rates

   3. 15. Splits – amount payable as rates

   4. 16. Changes in rateable value

5. PART IV LANDS AND HERITAGES WITH RATEABLE VALUE LESS THAN £10,000

   1. 17. Amount payable as rates

6. PART V REDUCTIONS, REMISSIONS AND EXEMPTIONS

   1. 18. Charitable and other reductions

   2. 19. Partially unoccupied lands and heritages

   3. 20. Exemptions and discretionary reductions and remissions

7. PART VI REVOCATION

   1. 21. Revocation

8. Signature

9. Explanatory Note