The Non-Domestic Rates (Levying) (Scotland) Regulations 2002

PART IINTRODUCTORY

1Citation and commencement

2Interpretation – general

3Interpretation – mergers

4Interpretation – splits

5Interpretation – reorganisations

PART IILANDS AND HERITAGES ON ROLL ON 1ST APRIL 2002

6Application of Part II

7Amount payable as rates

8Notional liability

9Changes in rateable value after 1st April 2002

10Reduction in rateable value on 1st April 2002

PART IIIMERGERS, SPLITS AND REORGANISATIONS AFTER 31ST MARCH 2002

11Application of Part III

12Mergers and reorganisations-amount payable as rates

13Splits – amount payable as rates

14Changes in rateable value

PART IVLANDS AND HERITAGES WITH RATEABLE VALUE OF £10,000 OR LESS

15Amount payable as rates

PART VREDUCTIONS, REMISSIONS AND EXEMPTIONS

16Charitable and other reductions

17Partially unoccupied lands and heritages

18Exemptions and discretionary reductions and remissions

PART VIREVOCATION

2002 No. 91

RATING AND VALUATION

The Non-Domestic Rates (Levying) (Scotland) Regulations 2002

Made5th March 2002

Laid before the Scottish Parliament7th March 2002

Coming into force1st April 2002

The Scottish Ministers, in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 19941 and of all other powers enabling them in that behalf, hereby make the following Regulations: