The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2017 No. 43

Amendment of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994

2.—(1) The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994(1) are amended as follows.

(2) In regulation 4(3) (lands and heritages to be treated as unoccupied), for “2017” substitute “2018”.

(3) In the schedule (conditions for the purposes of regulations 2 and 3), in Part 1A—

(a) in paragraph (a), for “2017” substitute “2018”; and

(b) in paragraph (f), for “2018/19” substitute “2019/20”.

(1)

S.I. 1994/3200 amended by S.S.I. 2000/55, S.S.I. 2008/83, S.S.I. 2013/37, S.S.I. 2014/31 and S.S.I. 2016/124.