{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1999/regulation-2",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1999/regulation-2.json",
  "legislation": "uksi/1999/276",
  "legislation_title": "The Non-Domestic Rates (Levying) (Scotland) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1999",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation – general",
  "text": "In these Regulations, except where the context otherwise requires–\n“the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 1962;\n“the 1966 Act” means the Local Government (Scotland) Act 1966;\n“the 1975 Act” means the Local Government (Scotland) Act 1975;\n“the 1992 Act” means the Local Government Finance Act 1992;\n“the 1997 Act” means the Local Government and Rating Act 1997;\n“the 1998 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 1998;\n“new entry”, in relation to a split, merged or reorganised entry, means an entry in the roll taking effect from the day on which the merged, split or reorganised entry takes effect;\n“old entry”, in relation to a merged, split or reorganised entry, means an entry in the roll for the day immediately prior to the day from which the merged, split or reorganised entry takes effect;\n“part residential subjects” has the meaning assigned to it in section 99(1) of the 1992 Act;\n“rateable value”, in relation to lands and heritages and a particular date, means–\n(a) in the case of part residential subjects, the rateable value entered in the roll for that date and apportioned to the non-residential use of those subjects; and\n(b) in any other case, the rateable value entered in the roll for that date in respect of those lands and heritages,\nand includes a rateable value so entered with retrospective effect;\n“rates” means non-domestic rates levied under section 7B of the 1975 Act;\n“the relevant year” means the period of 12 months beginning with 1st April 1999;\n“the roll” means a valuation roll made up under section 1 of the 1975 Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1962 c. 9."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1966 c. 51."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1975 c. 30."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1992 c. 14."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "1997 c. 29."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "S.I. 1998/519."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Section 7B was inserted by the 1992 Act, section 110(2) and was amended by the Local Government etc. (Scotland) Act 1994 (c. 39), Schedule 13, paragraph 100(4)."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "Section 1 was amended by the Local Government and Rating Act 1997 (c. 29), Schedule 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/276/regulation/2",
    "retrieved_at": "2026-10-29T11:09:50.876906+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."
}