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The Non-Domestic Rates (Levying) (Scotland) (No. 2) Regulations 2012
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- Scottish Statutory Instruments
- 2012 No. 29
- Regulation 4
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4. Nothing in these Regulations—
(a)requires rates to be paid in respect of lands and heritages for any day where those lands and heritages are under any enactment entirely exempt from rates for that day; or
(b)prejudices the power of a rating authority to grant a reduction or remission of rates under section 4(5) of the Local Government (Financial Provisions etc.) (Scotland) Act 1962(1), section 25A of the Local Government (Scotland) Act 1966(2) or paragraph 4 of Schedule 2 to the Local Government and Rating Act 1997(3).
(1)
(2)
1966 c.51; section 25A was inserted by the Local Government etc. (Scotland) Act 1994 (c.39), section 156.
(3)
1997 c.29; paragraph 4 was amended by the Local Government in Scotland Act 2003 (asp 1), section 28.
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