http://www.legislation.gov.uk/uksi/2007/772/contents/made
The Planning etc. (Scotland) Act 2006 (Business Improvement Districts Levy) Order 2007
Business Improvement Districts
King's Printer of Acts of Parliament
2015-06-15
CONSTITUTIONAL LAW
DEVOLUTION, SCOTLAND
LOCAL GOVERNMENT, SCOTLAND
TAXES
This Order makes provisions that are consequential on the Planning etc. (Scotland) Act 2006 (“the 2006 Act”). The Order extends to Scotland only. Sections 33 to 49 of the 2006 Act provide for business improvement district arrangements (“BID arrangements”), which local authorities are enabled to make with respect to an area comprising all or part of the local authority area. BID arrangements require to be approved by a ballot. The purpose of this Order is to provide for a levy (“BID levy”) that is imposed in the business improvement district.