SCHEDULES

SCHEDULE 2 Relief from non-domestic rates for general stores etc. in rural settlements: Scotland

Interpretation

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In this Schedule—

  • “financial year” means the twelve months ending with 31st March,

  • “non-domestic rate” is to be construed in accordance with section 7B of the M1Local Government (Scotland) Act 1975,

  • “rateable value” is to be construed in accordance with section 6 of the M2Valuation and Rating (Scotland) Act 1956.