{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1995",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1995.json",
  "id": "uksi/1995/548",
  "title": "The Non-Domestic Rates (Levying) (Scotland) Regulations 1995",
  "short_title": "Non-Domestic Rates (Levying) 1995",
  "long_title": "These Regulations make provision as to the amount payable in certain circumstances as non-domestic rates in respect of property in Scotland. They apply only to financial year 1995-96 (“the relevant year”).",
  "citation": "S.I. 1995/548",
  "type": "uksi",
  "year": "1995",
  "number": "548",
  "version": "current",
  "date": "1995-03-02",
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      "heading": "LANDS AND HERITAGES ON ROLL ON 1ST APRIL 1995",
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      "path": "regulation/8",
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      "path": "regulation/10",
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      "path": "regulation/11",
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    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Appropriate former rateable value",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1995/regulation-12",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
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      "path": "regulation/13",
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      "number": "13",
      "heading": "Base liability—electricity industry",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1995/regulation-13",
      "extent": null,
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      "path": "regulation/14",
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      "number": "14",
      "heading": "Base liability—railways",
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      "path": "regulation/15",
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      "heading": "Base liability—electricity generators",
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      "path": "regulation/16",
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      "heading": "Base liability—canals and telecommunications",
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      "extent": null,
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      "parent": "part/II"
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Changes in rateable value after 1st April 1995",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1995/regulation-17",
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      "parent": "part/II"
    },
    {
      "path": "part/III",
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      "number": "III",
      "heading": "MERGERS, SPLITS AND REORGANISATIONS AFTER 1ST APRIL 1995",
      "url": null,
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      "status": null,
      "parent": null
    },
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      "path": "regulation/18",
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      "heading": "Application of Part III",
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      "number": "20",
      "heading": "Splits—amount payable as rates",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1995/regulation-20",
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    {
      "path": "part/IV",
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      "number": "IV",
      "heading": "REDUCTIONS, REMISSIONS AND EXEMPTIONS",
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      "heading": "Partially unoccupied lands and heritages",
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    },
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      "heading": "SCOTTISH POWER PLC — BASE LIABILITIES",
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    "retrieved_at": "2026-10-29T13:14:52.080784+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/",
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}