# The Non-Domestic Rates (Levying) (Scotland) Regulations 1995, Regulation 6: Application of Part II


(1) Subject to paragraphs (2) to (4) below, this Part applies to lands and heritages—
(a) which are shown in the roll on 1st April 1995; and
(b) in respect of all or any part of which there is an entry, or are entries, in the roll on 31st March 1995.
(2) This Part shall not apply to lands and heritages shown in an entry in the roll on 1st April 1995 if—
(a) that entry shows a nil rateable value; or
(b) the only lands and heritages shown in that entry which are to any extent shown in the roll on 31st March 1995 then have a nil rateable value.
(3) This Part shall not apply to lands and heritages which are occupied on 1st April 1995 by the British Waterways Board, Mercury Communications Limited or British Telecommunications plc if—
(a) those lands and heritages are not shown in a single entry in the roll authorised by the Non-Domestic Rating (Telecommunications and Canals) (Scotland) Order 1995; and
(b) they are part only of lands and heritages which on 31st March 1995—
(i) are shown in a single entry in the roll; and
(ii) do not have their rateable value prescribed in an order made under section 6 of the 1995 Act.
(4) This Part shall cease, as from the date of any merged, split or reorganised entry taking effect subsequent to 1st April 1995, to apply to the lands and heritages shown in that entry.

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Source: https://www.legislation.gov.uk/uksi/1995/548/regulation/6 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1995/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.