Search Legislation

The Non-Domestic Rates (Levying) (Scotland) Regulations 1993

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Decreases in rateable value after 1st April 1990

7.—(1) Subject to the following provisions of these Regulations, this regulation applies where—

(a)there is a notional rateable value determined for any lands and heritages for a prescribed financial year under regulation 4; and

(b)the rateable value of those lands and heritages which appeared in the valuation roll on 1st April 1990 is decreased with effect from a date later than that date, except in the circumstances described in regulation 5(3)(a)(ii).

(2) In any case to which this regulation applies, the reference in regulation 3(1)(a) to “that notional rateable value” shall be construed, as from the date from which the reduction in the rateable value of those lands and heritages takes effect, as referring to the product of the following formula:—

where—

a

A is the notional rateable value of those lands and heritages for the prescribed financial year in question;

b

B is the amount of the rateable value of those lands and heritages which appeared in the valuation roll on 1st April 1990; and

c

C is the amount of the reduced rateable value of those lands and heritages appearing in the valuation roll on the date on which the reduced rateable value of those lands and heritages takes effect.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources