# The Non-Domestic Rates (Levying) (Scotland) Regulations 1990, Regulation 5: Application of regulation 4


(1) Subject to the following provisions of these Regulations, the lands and heritages to which regulation 4 applies are any lands and heritages falling within the following class of lands and heritages, namely any lands and heritages–
(a) in respect of which there is an entry relating to the same lands and heritages in the valuation roll on both 31st March 1990 and 1st April 1990; and
(b) which are in the same occupation on both dates.
(2) Paragraph (1) does not apply to any lands and heritages or any class of lands and heritages which are prescribed by an Order under section 6 of the 1975 Act except by the following Orders:–
(a) the Docks and Harbours (Rateable Values) (Scotland) Order 1990;
(b) the Forth Ports Authority (Rateable Values) (Scotland) Order 1990;
(c) the Caledonian MacBrayne Limited (Rateable Values) (Scotland) Order 1990;
(d) the Industrial and Freight Transport (Rateable Values) (Scotland) Order 1990; and
(e) the Mines and Quarries (Rateable Values) (Scotland) Order 1990.
(3) Regulation 4 will cease to apply to any lands and heritages on the date on which–
(a) they cease to be in the same occupation as they were in on 1st April 1990, if there was a notional rateable value determined for those lands and heritages which was the upper limit in terms of regulation 4(2); or
(b) any alteration takes effect to the entry relating to those lands and heritages which appeared in the valuation roll on 1st April 1990, where such alteration is in consequence of -
(i) any enlargement of those lands and heritages by the inclusion of other lands and heritages or part or parts thereof which were separately entered in the valuation roll on 1st April 1990; or
(ii) any reduction in extent of these lands and heritages by the separation of any part or parts thereof which will become lands and heritages appropriate for separate entry in the valuation roll, or for inclusion with other lands and heritages which are separately entered in that roll; or
(c) any deletion of the entry relating to those lands and heritages in the valuation roll takes effect, irrespective of whether or not that entry is replaced by other entries in that roll which comprise or include part of those lands and heritages.

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Source: https://www.legislation.gov.uk/uksi/1990/788/regulation/5 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1990/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.