Paragraph 22
Scotland
The person who is liable to pay the non-domestic sewerage rate in respect of any premises shall be the person who is liable to pay the non-domestic rate in respect of those premises, or who would be liable to pay the non-domestic rate but for any enactment which exempts those premises from that rate or by or under which relief or remission from liability for that rate is given.
Notes on Part II
Textual amendments
- F1
Sch. 11 Pt. II (ss. 13-23) repealed (19.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c.39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 2(1)(d)(5)