{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1990/regulation-8",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1990/regulation-8.json",
  "legislation": "uksi/1990/788",
  "legislation_title": "The Non-Domestic Rates (Levying) (Scotland) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1990",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Part residential subjects",
  "text": "(1) This regulation adapts these Regulations in relation to their application to any lands and heritages–\n(a) which, on 31st March 1990, are part residential subjects; and\n(b) which, on 1st April 1990, are no longer part residential subjects.\n(2) Any reference in regulation 4 to the rateable value of lands and heritages appearing on the valuation roll on 31st March 1990 shall be construed as referring to the part of that rateable value which is shown in the apportionment note appearing in the valuation roll on 31st March 1990 as relating to the non-residential use of those subjects.\n(3) For the purposes of regulation 5(1) any change of occupation of the residential part of any part residential subjects to which this regulation applies shall be disregarded.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/788/regulation/8",
    "retrieved_at": "2026-10-29T15:22:10.874500+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."
}