# The Non-Domestic Rates (Levying) (Scotland) Regulations 1999, Regulation 11: Base liability


The base liability of any lands and heritages to which this Part applies shall be calculated in accordance with the formula–
AP×365 where–
AP is the amount payable as rates in respect of those lands and heritages and 31st March 1999, taking account of Parts II and III of the 1998 Regulations but before applying the provisions of Part V of those Regulations.

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Source: https://www.legislation.gov.uk/uksi/1999/276/regulation/11 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1999/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.