{
  "url": "https://openlegislation.uk/non-domestic-district-rates-timetable-scotland-regulations-1988/note",
  "json_url": "https://openlegislation.uk/non-domestic-district-rates-timetable-scotland-regulations-1988/note.json",
  "legislation": "uksi/1988/1977",
  "legislation_title": "The Non-Domestic District Rates (Timetable) (Scotland) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/non-domestic-district-rates-timetable-scotland-regulations-1988",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations prescribe, in relation to the financial year 1989-90 and each subsequent financial year, 15th December in the immediately preceding financial year as the date before which a regional council is required to notify a district council of its estimate of the amount which it is liable to pay to the district council in respect of the non-domestic district rate for the following financial year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1977/note",
    "retrieved_at": "2026-10-29T15:55:01.379209+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}