# The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016, Regulation 4: Availability of relief

Extent: S

The circumstances referred to in regulations 3, 3A and 3B 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, 3A or 3B; and
(b) 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 2012.

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Source: https://www.legislation.gov.uk/ssi/2016/119/regulation/4 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-enterprise-areas-scotland-regulations-2016/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.