1997 No. 120 (S.7)
RATING AND VALUATION
The Non-Domestic Rate (Scotland) Order 1997
Made 14th January 1997
Laid before Parliament 7th February 1997
Coming into force 1st April 1997

The Secretary of State, in exercise of the powers conferred upon him by sections 7B(1) and 37(1) of the Local Government (Scotland) Act 1975 and of all other powers enabling him in that behalf, hereby makes the following Order:
1975 c. 30; section 7B was inserted by the Local Government Finance Act 1992 (c. 14), section 110(2) and amended by the Local Government etc. (Scotland) Act 1994 (c. 39), Schedule 13, paragraph 100(4); section 37(1) contains a definition of “prescribed” which is relevant to the exercise of the powers under which this Order is made and which was amended by the Local Government Finance Act 1992, Schedule 13, paragraph 43(c).

1 Citation and commencement
This Order may be cited as the Non-Domestic Rate (Scotland) Order 1997 and shall come into force on 1st April 1997.

2 Non-domestic rate for 1997-98
For the purposes of section 7B of the Local Government (Scotland) Act 1975, the Secretary of State prescribes a rate of 45.8 pence per pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 1997-98.
George Kynoch Parliamentary Under Secretary of State, Scottish Office St Andrew’s House, Edinburgh 14th January 1997

(This note is not part of the Order)
This Order prescribes a rate of 45.8 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of financial year 1997-98.