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Statutory Instrument 1996 No. 103 (S.6)

The Non-Domestic Rates (Levying) (Scotland) Regulations 1996

(The document as of February, 2008. Arhiv.Online Library)

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STATUTORY INSTRUMENTS

1996 No. 103 (S.6)

RATING AND VALUATION

The Non-Domestic Rates (Levying) (Scotland) Regulations 1996

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Made17th January 1996
Laid before Parliament31st January 1996
Coming into force1st April 1996


ARRANGEMENT OF REGULATIONS AND SCHEDULES

PART I
INTRODUCTORY
1. Citation and commencement.
2. Interpretation— general.
3. Interpretation— mergers.
4. Interpretation— splits.
5. Interpretation— reorganisations.
PART II
LANDS AND HERITAGES ON ROLL ON 1ST APRIL 1996
6. Application of Part II.
7. Amount payable as rates.
8. Notional liability.
9. Upper transitional limit.
10. Lower transitional limit.
11. Base liability.
12. Changes in rateable value after 31st March 1996.
PART III
FORMULA VALUED LANDS AND HERITAGES
13. Application of Part III.
14. Amount payable as rates.
15. Notional liability.
16. Upper transitional limit.
17. Lower transitional limit.
18. Railtrack plc.
19. Scottish Power plc.
20. British Gas plc.
21. British Railways Board.
22. Water authorities.
PART IV
MERGERS, SPLITS AND REORGANISATIONS AFTER 31ST MARCH 1996
23. Application of Part IV.
24. Mergers and reorganisations— amount payable as rates.
25. Splits— amount payable as rates.
26. Changes in rateable value.
PART V
REDUCTIONS, REMISSIONS AND EXEMPTIONS
27. Charitable and other reductions.
28. Partially unoccupied lands and heritages.
29. Exemptions and discretionary reductions and remissions.
PART VI
REVOCATION
30. Revocation.

 SCHEDULE 1 BASE LIABILITIES AND NOTIONAL RATEABLE VALUES— THE BRITISH RAILWAYS BOARD

 SCHEDULE 2 BASE LIABILITIES— WATER AUTHORITIES

 SCHEDULE 3 NOTIONAL RATEABLE VALUES— WATER AUTHORITIES

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