Regulation 4 Relief – further provisions

relief under F1regulation 3(1), 3A(1) or 3B(1) is to be reduced to the extent of the reduction under those enactments; F2...

no relief is to be granted under regulation 3(1) where the amount of the reduction under those enactments is 50% or more of the rates which would otherwise be payable, F3and

no relief is to be granted under regulation 3A(1) F4or 3B(1) where the amount of the reduction under those enactments is 90% or more of the rates which would otherwise be payable.

section 4(2) of the 1962 Act;

section 4(5)(c) of the 1962 Act;

section 24(3) of the 1966 Act;

section 24A of the 1966 Act; and

regulation 3 or 4 of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024