Regulation 4 Availability of reliefI1
Scotland
The circumstances referred to in regulation 3 are that—
(a)
(i)
a new entry in respect of the lands and heritages is made in the valuation roll after 1st April 2012; or
(ii)
the lands and heritages have been unoccupied for a continuous period of 3 months before the person seeking relief took occupation for the purpose of carrying out the activity referred to in regulation 3; and
(b)
an application for relief is made in accordance with regulation 6.