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Regulation 3B Lands and heritages in enterprise areas – financial year 2025-2026F1

Regulation 5B(1) applies in the period beginning with 1 April 2025 and ending with 31 March 2026 in the circumstances set out in regulation 4 to a person who is liable to pay rates on a day in that period where that person occupies lands and heritages in—

(a)

the General Manufacturing and Growth Sectors Enterprise Area,

(b)

the Life Sciences Enterprise Area,

(c)

the Low Carbon/Renewables East Enterprise Area, or

(d)

the Low Carbon/Renewables North Enterprise Area,

for the sole or main purpose of carrying on an activity listed in that Part of the schedule relating to that Enterprise Area or, in the case of the General Manufacturing and Growth Sectors Enterprise Area, to a site within that Enterprise Area.

Annotations

Textual amendments

F1

Regs. 3A, 3B inserted (1.4.2024) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/4), regs. 1, 10(2)