{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-order-2005/regulation-3",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-order-2005/regulation-3.json",
  "legislation": "ssi/2005/126",
  "legislation_title": "The Non-Domestic Rates (Levying) (Scotland) Order 2005",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-order-2005",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Interpretation – mergers",
  "text": "In these Regulations–\n(a) “a merged entry” means any entry in the roll taking effect on a day in the relevant year as a result of lands and heritages shown in two or more old entries being shown in a single new entry, where–\n(i) none of the lands and heritages shown in the relevant old entries are shown in a new entry, other than in the merged entry; and\n(ii) the merged entry does not show any lands and heritages shown in an old entry, other than in the relevant old entries; and\n(b) “the relevant old entries”, in relation to a merged entry, means the old entries which showed the lands and heritages shown in the merged entry.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2005/126/regulation/3",
    "retrieved_at": "2026-10-28T22:27:03.343420+00:00"
  },
  "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."
}