{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1996/regulation-25",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1996/regulation-25.json",
  "legislation": "uksi/1996/103",
  "legislation_title": "The Non-Domestic Rates (Levying) (Scotland) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1996",
  "path": "regulation/25",
  "kind": "regulation",
  "number": "25",
  "heading": "Splits—amount payable as rates",
  "text": "(1) Where lands and heritages to which this Part applies are shown in a split entry, the amount payable as rates in respect of those lands and heritages and a day in the relevant year shall, subject to regulation 26 and Part V below, be calculated in accordance with the formula—\nAD×RFORV where—\nAD is the amount ascertained in accordance with paragraph (2) below;\nRV is the rateable value shown in the split entry; and\nORV is the old rateable value, being the rateable value shown in the relevant old entry.\n(2) The amount ascertained in accordance with this paragraph is—\n(a) in the case of a split entry taking effect on 1st April 1996, the amount which would have been determined (before application of Part V below) in respect of that day and the lands and heritages shown in the relevant old entry under whichever of paragraph (a) or (b) of regulation 7 above would have been applicable had the split not taken place; and\n(b) in any other case, the amount determined under paragraph (a) or (b) of regulation 7 above, or as the case may be this Part, (before application of Part V below) 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/1996/103/regulation/25",
    "retrieved_at": "2026-10-29T12:54:11.248200+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."
}