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The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017

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Base liability

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10.—(1) The base liability in respect of any lands and heritages is—

(a)in the case of lands and heritages shown in a split or reorganised entry taking effect on 1st April 2017, to be calculated in accordance with the formula—

where—

  • NL is the notional liability of those lands and heritages on 1st April 2017 calculated in accordance with regulation 8;

(b)in any other case, the deemed amount (or, in the case of a merged entry taking effect on 1st April 2017, the total deemed amount) in respect of those lands and heritages calculated in accordance with paragraph (2).

(2) In paragraph (1)(b), the “deemed amount” in respect of any lands and heritages is the amount which would have been payable as rates in respect of those lands and heritages for the year ending 31st March 2017, had that amount been calculated on the basis of the rateable value of those lands and heritages on that date, including any additional amount of rates payable in terms of regulation 4 of the 2016 Regulations, but before applying any reliefs

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