# Local Government and Housing Act 1989, Paragraph 16

Extent: E+W+S

(1) In section 40(3) of the Water (Scotland) Act 1980 (which provides as to who is liable for the non-domestic water rate) there shall be inserted at the end the words “or who would be liable to pay those non-domestic rates but for any enactment which exempts the lands and heritages from those rates or by or under which any relief or remission from liability for those rates is given”.
(2) The amendment made by sub-paragraph (1) above shall be deemed to have come into force at the same time as paragraph 29 of Schedule 5 to the Abolition of Domestic Rates Etc. (Scotland) Act 1987.

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Source: https://www.legislation.gov.uk/ukpga/1989/42/schedule/6/paragraph/16 (the official version)
Page: https://openlegislation.uk/local-government-and-housing-act-1989/schedule-6/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.