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The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024
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- Scottish Statutory Instruments
- 2024 No. 5
- PART 6
- Regulation 16
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Applications for reliefS
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16.—(1) An application for relief under these Regulations must be signed by the ratepayer, or a person authorised to sign on behalf of the ratepayer.
(2) An application under paragraph (1) must be made to the local authority by—
(a)addressing it to the authority, and
(b)delivering or sending it to the authority’s office by post or electronic communication.
(3) For the purposes of this regulation—
(a)“person authorised to sign on behalf of the ratepayer” means, where the ratepayer is—
(i)a partnership, a partner of that partnership or any other person authorised by it,
(ii)a trust, a trustee of that trust or any other person authorised by it,
(iii)a body corporate, a director of that body, and
(b)“sign” or “signed” in relation to an application made by electronic communication means an electronic signature, as defined in section 7(2) of the Electronic Communications Act 2000(1).
(1)
2000 c. 7. Section 7(2) was amended by S.I. 2016/696.
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