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The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024
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- Scottish Statutory Instruments
- 2024 No. 5
- PART 3
- Regulation 11
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11.—[F1(1) This regulation has effect for determining the amount payable as rates in respect of lands and heritages on a day in the relevant year where—
(a)that amount falls to be reduced by relief provided for in one or more enactments, other than in Part 2 of these Regulations,
(b)regulation 7 has effect as regards those lands and heritages on that day, and
(c)regulation 12 does not have effect as regards those lands and heritages on that day.]
(2) The amount payable is to be determined by applying the enactment referred to in paragraph (1)(a) by which the amount in question is reduced to the amount determined under regulation 7, in the same manner as that enactment would be applied to the full amount payable as rates in a case where the only relief applicable was the relief under that enactment.
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F1Reg. 11(1) substituted (1.4.2024) by The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2024 (S.S.I. 2024/59), regs. 1, 2(2)
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