OpenLegislation

Regulation 6 Applications for reliefI1

Scotland

(1)

An application for relief under these Regulations must be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer.

(2)

An application under paragraph (1) is to be made to the local authority by—

(a)

addressing it to the authority; and

(b)

delivering it or sending it to the authority’s office by post or electronic communication.

(3)

In this regulation—

  • “electronic communication” has the meaning given to it by section 15(1) of the Electronic Communications Act 2000 (“the 2000 Act”)f1;

  • “local authority” means the rating authority in whose valuation roll the entry for the lands and heritages appears;

  • “person authorised to sign on behalf of the ratepayer” means, where the ratepayer is—

    1. (a)

      a partnership, a partner of that partnership;

    2. (b)

      a trust, a trustee of that trust;

    3. (c)

      a body corporate, a director of that body; and

  • “sign” or “signed”, in relation to an application made by electronic communication, means an electronic signature, as defined in section 7(2) of the 2000 Act.

Annotations

Commencement

I1

Reg. 6 in force at 1.4.2016, see reg. 1

Footnotes

f1

2000 c.7. Section 15(1) was amended by paragraph 158 of Schedule 17 to the Communications Act 2003 (c.21).