{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-order-2005",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-order-2005.json",
  "id": "ssi/2005/126",
  "title": "The Non-Domestic Rates (Levying) (Scotland) Order 2005",
  "short_title": "Non-Domestic Rates (Levying) 2005",
  "long_title": "These Regulations make provision as to the amount payable in certain circumstances as non domestic rates in respect of non domestic subjects in Scotland. They apply only to the financial year 2005 06 (“the relevant year”).",
  "citation": "S.S.I. 2005/126",
  "type": "ssi",
  "year": "2005",
  "number": "126",
  "version": "current",
  "date": "2005-03-02",
  "revised": false,
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-order-2005/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "regulation/4",
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      "path": "part/II",
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      "number": "II",
      "heading": "LANDS AND HERITAGES ON ROLL ON 1ST APRIL 2005",
      "url": null,
      "extent": null,
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      "path": "regulation/6",
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      "path": "regulation/7",
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      "heading": "Amount payable as rates",
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      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Notional liability",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-order-2005/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/9",
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      "number": "9",
      "heading": "Upper transitional limit",
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    },
    {
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      "heading": "Lower transitional limit",
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    },
    {
      "path": "regulation/11",
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      "heading": "Base liability",
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      "parent": "part/II"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Changes in rateable value after 1st April 2005",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-order-2005/regulation-12",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "MERGERS, SPLITS AND REORGANISATIONS AFTER 1ST APRIL 2005",
      "url": null,
      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/13",
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      "heading": "Application of Part III",
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    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Mergers and reorganisations – amount payable as rates",
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      "path": "regulation/15",
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      "path": "regulation/16",
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      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-order-2005/regulation-16",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "LANDS AND HERITAGES WITH RATEABLE VALUE OF £11,500 OR LESS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/17",
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      "number": "17",
      "heading": "Amount payable as rates",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-order-2005/regulation-17",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "part/V",
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      "number": "V",
      "heading": "LANDS AND HERITAGES WITH RATEABLE VALUE OF MORE THAN £29,000",
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/18",
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    },
    {
      "path": "part/VI",
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      "number": "VI",
      "heading": "REDUCTIONS, REMISSIONS AND EXEMPTIONS",
      "url": null,
      "extent": null,
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    },
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      "path": "regulation/19",
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      "heading": "Charitable and other reductions",
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      "heading": "Partially unoccupied lands and heritages",
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      "parent": "part/VII"
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      "path": "signature",
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      "heading": "Explanatory note",
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    }
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    "retrieved_at": "2026-10-28T22:27:03.343420+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}