{
  "url": "https://openlegislation.uk/non-domestic-rate-scotland-order-1997/introduction",
  "json_url": "https://openlegislation.uk/non-domestic-rate-scotland-order-1997/introduction.json",
  "legislation": "uksi/1997/120",
  "legislation_title": "The Non-Domestic Rate (Scotland) Order 1997",
  "legislation_url": "https://openlegislation.uk/non-domestic-rate-scotland-order-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "RATING AND VALUATION\nMade 14th January 1997\nLaid before Parliament 7th February 1997\nComing into force 1st April 1997\nThe Secretary of State, in exercise of the powers conferred upon him by sections 7B(1) and 37(1) of the Local Government (Scotland) Act 1975 and of all other powers enabling him in that behalf, hereby makes the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1975 c. 30; section 7B was inserted by the Local Government Finance Act 1992 (c. 14), section 110(2) and amended by the Local Government etc. (Scotland) Act 1994 (c. 39), Schedule 13, paragraph 100(4); section 37(1) contains a definition of “prescribed” which is relevant to the exercise of the powers under which this Order is made and which was amended by the Local Government Finance Act 1992, Schedule 13, paragraph 43(c)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/120/introduction",
    "retrieved_at": "2026-10-29T12:27:29.213608+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."
}