The Non-Domestic Rates (Levying) (Scotland) Regulations 1999

PART IINTRODUCTORY

1Citation and commencement

2Interpretation – general

3Interpretation – mergers

4Interpretation – splits

5Interpretation – reorganisations

PART IILANDS AND HERITAGES SUBJECT TO 1998 REGULATIONS

6Application of Part II

7Amount payable as rates

8Notional liability

9Upper transitional limit

10Lower transitional limit

11Base liability

12Changes in rateable value after 31st March 1999

PART IIIMERGERS, SPLITS AND REORGANISATIONS AFTER 31ST MARCH 1999

13Application of Part III

14Mergers and reorganisations – amount payable as rates

15Splits – amount payable as rates

16Changes in rateable value

PART IVLANDS AND HERITAGES WITH RATEABLE VALUE LESS THAN £10,000

17Amount payable as rates

PART VREDUCTIONS, REMISSIONS AND EXEMPTIONS

18Charitable and other reductions

19Partially unoccupied lands and heritages

20Exemptions and discretionary reductions and remissions

PART VIREVOCATION

1999 No. 276 (S. 15)

RATING AND VALUATION

The Non-Domestic Rates (Levying) (Scotland) Regulations 1999

Made4th February 1999

Laid before Parliament11th February 1999

Coming into force1st April 1999

The Secretary of State, in exercise of the powers conferred upon him by section 153 of the Local Government etc. (Scotland) Act 1994(1 and of all other powers enabling him in that behalf, hereby makes the following Regulations: