{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1995/regulation-10",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1995/regulation-10.json",
  "legislation": "uksi/1995/548",
  "legislation_title": "The Non-Domestic Rates (Levying) (Scotland) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1995",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Lower transitional limit",
  "text": "(1) The lower transitional limit in respect of any lands and heritages and any day shall, subject to regulation 17 below, be calculated in accordance with the formula—\nBL×ALF366 where—\nBL has the same meaning as in regulation 9(1) above; and\nALF is the appropriate lower figure in respect of those lands and heritages, ascertained in accordance with paragraph (2) below.\n(2) The appropriate lower figure in respect of lands and heritages is—\n(a) 0.971, where the lands and heritages have a rateable value of £10,000 or more on 1st April 1995; and\n(b) 0.92, in any other case.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/548/regulation/10",
    "retrieved_at": "2026-10-29T13:14:52.080784+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."
}