# The Non-Domestic Rates (Levying) (Scotland) Regulations 1996, Regulation 22: Water authorities


(1) The base liability of the lands and heritages referred to in regulation 13(e) above shall be—
(a) in the case of lands and heritages occupied by the East of Scotland Water Authority, the amount specified in column 2 of Schedule 2 to these Regulations;
(b) in the case of lands and heritages occupied by the North of Scotland Water Authority, the amount specified in column 3 of that Schedule; and
(c) in the case of lands and heritages occupied by the West of Scotland Water Authority, the amount specified in column 4 of that Schedule,
opposite the name of the local government area within which they are situated (as specified in column 1 of that Schedule).
(2) The notional rateable value of the lands and heritages referred to in paragraph (1) above shall be—
(a) in the case of lands and heritages occupied by the East of Scotland Water Authority, the amount specified in column 2 of Schedule 3 to these Regulations;
(b) in the case of lands and heritages occupied by the North of Scotland Water Authority, the amount specified in column 3 of that Schedule;
(c) in the case of lands and heritages occupied by the West of Scotland Water Authority, the amount specified in column 4 of that Schedule,
opposite the name of the local government area within which they are situated (as specified in column 1 of that Schedule).

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Source: https://www.legislation.gov.uk/uksi/1996/103/regulation/22 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1996/regulation-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

