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

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Adaptation of Regulations: part residential subjects

8.—(1) This regulation applies to any lands and heritages which were part residential subjects both on 31st March 1990 and on 1st April 1990 and the preceding provisions of these Regulations shall apply to those lands and heritages subject to the following adaptations.

(2) Subject to regulations 6 and 7, as read with paragraphs (6) and (7), where there is a notional rateable value determined under regulation 4 for a prescribed financial year for land and heritages to which this regulation applies—

(a)that notional rateable value shall be apportioned according to the same ratio as is shown for residential and non-residential uses in the apportionment note relating to those lands and heritages appearing in the valuation roll on 1st April 1990; and

(b)the reference in regulation 3(1)(a) to “that notional rateable value” shall be construed as referring to the part of the notional rateable value of those lands and heritages for that financial year which is so apportioned according to the non-residential use shown in that note.

(3) Any reference in regulations 4 to 7 to the rateable value of lands and heritages appearing in the valuation roll on any date shall be construed as referring, in any case where this regulation applies, to the whole rateable value of those lands and heritages appearing in the valuation roll on that date and not to any part of that value which is shown in the apportionment note as relating to the residential or, as the case may be, the non-residential use made of those lands and heritages.

(4) In regulation 4—

(a)in paragraph (3)(b), for the reference to “2.351”, there shall be substituted a reference to “2.058”; and

(b)in paragraph (4)(b), for the reference to “2.703”, there shall be substituted a reference to “2.264”.

(5) For the purposes of regulation 5(1), any change of occupation of the residential part of any lands and heritages to which this regulation applies shall be disregarded.

(6) For paragraph (2) of regulation 6, there shall be substituted the following paragraph:—

(2) Where this regulation applies to any lands and heritages to which regulation 8 applies—

(a)there shall be calculated the sum of—

(i)the notional rateable value for those lands and heritages determined under regulation 4 for the prescribed financial year; and

(ii)the amount by which the whole rateable value of those lands and heritages appearing in the valuation roll on the date on which the increase in that rateable value takes effect has been increased from the amount which appeared in that roll on 1st April 1990;

(b)that sum shall be apportioned according to the same ratio as is shown for residential and non-residential uses in the apportionment note relating to those lands and heritages appearing in the valuation roll on the date on which the increase in the rateable value of those lands and heritages takes effect; and

(c)the reference in regulation 3(1)(a) to “that notional rateable value” shall be construed, as from that date, as referring to the part of that sum which is so apportioned according to the non-residential use shown in that note..

(7) For paragraph (2) of regulation 7, there shall be substituted the following paragraph:—

(2) Where this regulation applies to any lands and heritages to which regulation 8 applies—

(a)there shall be calculated the product of the following formula:—

where—

(i)

A is the notional rateable value for those lands and heritages determined under regulation 4 for the prescribed financial year in question;

(ii)

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

(iii)

C is the amount of the reduced whole 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;

(b)that product shall be apportioned according to the same ratio as is shown for residential and non-residential uses in the apportionment note relating to 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; and

(c)the reference in regulation 3(1)(a) to “that notional rateable value” shall be construed, as from that date, as referring to the part of that product which is so apportioned according to the non-residential use shown in that note..

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