Scottish Statutory Instruments
2020 No. 39
Rating And Valuation
The Non-Domestic Rates (Levying) (Scotland) Regulations 2020 (revoked)
Regulations revoked (1.4.2021) by The Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/65), regs. 1, 7(1) (with reg. 7(2))
Made 19th February 2020
Laid before the Scottish Parliament 21st February 2020
Coming into force 1st April 2020

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Citation and commencement
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amount payable as rates – lands and heritages with rateable value of £18,000 or less
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amount payable as rates – lands and heritages with rateable value exceeding £51,000, but not exceeding £95,000
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amount payable as rates – lands and heritages with rateable value exceeding £95,000
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemptions and discretionary reductions and remissions
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Revocation and saving
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Regulations revoked (1.4.2021) by The Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/65), regs. 1, 7(1) (with reg. 7(2))