# The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012, Regulation 7: Exemptions and discretionary reductions and remissions

Extent: S

Nothing in these Regulations is to—
(a) require rates to be paid in respect of lands and heritages for any day where those lands and heritages are under any enactment entirely exempt from rates for that day; or
(b) prejudice any power of a rating authority to grant a reduction or remission of rates under section 4(5) of the Local Government (Financial Provisions etc.) (Scotland) Act 1962, section 25A of the Local Government (Scotland) Act 1966 or paragraph 4 of Schedule 2 to the Local Government and Rating Act 1997.

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Source: https://www.legislation.gov.uk/ssi/2012/48/regulation/7 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2012/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.