Regulation 4 Availability of reliefI1
Scotland
The circumstances referred to in F1regulations 3, 3A and 3B are that—
a new entry in respect of the lands and heritages is made in the valuation roll after 1st April 2012; or
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 F2regulation 3, 3A or 3B; and
an application for relief is made in accordance with regulation 6 or was made in accordance with regulation 6 of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012f1.
Annotations
Textual amendments
- F1
Words in reg. 4 substituted (1.4.2024) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/4), regs. 1, 10(3)(a)
- F2
Words in reg. 4(a)(ii) substituted (1.4.2024) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/4), regs. 1, 10(3)(b)
Commencement
Footnotes
- f1
-
S.S.I. 2012/48, amended by S.S.I. 2013/78.