{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1995/regulation-18",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1995/regulation-18.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/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Application of Part III",
  "text": "(1) Where lands and heritages are shown in a merged, split or reorganised entry with effect from a day in the relevant year subsequent to 1st April 1995, this Part shall, subject to paragraph (2) below, apply to those lands and heritages as from that effective day.\n(2) This Part shall not apply to lands and heritages shown—\n(a) in a merged or reorganised entry, if that entry does not show (in whole or in part) any lands and heritages in respect of which—\n(i) either paragraph (a) or paragraph (b) of regulation 7 above; or\n(ii) this Part,\napplied as regards the day immediately prior to the effective date of that entry;\n(b) in a split entry, if—\n(i) neither of those paragraphs; nor\n(ii) this Part,\napplied in respect of the lands and heritages shown in the relevant old entry and the day immediately prior to the effective date of the split entry.",
  "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/18",
    "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."
}