{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2002/regulation-10",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2002/regulation-10.json",
  "legislation": "ssi/2002/91",
  "legislation_title": "The Non-Domestic Rates (Levying) (Scotland) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2002",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Reduction in rateable value on 1st April 2002",
  "text": "Where the rateable value of lands and heritages to which this Part applies is reduced on 1st April 2002, as a result of–\n(a) a material change of circumstances (within the meaning of section 37(1) of the 1975 Act); or\n(b) the assessor amending or adding an apportionment note under paragraph 2 of Schedule 5 to the 1992 Act,\nthe ARP shall not be payable but shall be calculated in accordance with the formula–\nARP=NL+(0.678×BTA×[RV/PRV]) where–\nARP, NL and BTA have the same meanings as in regulation 7 above;\nRV is the rateable value of those lands and heritages on 1st April 2002; and\nPRV is the rateable value of those lands and heritages on 31st March 2002.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2002/91/regulation/10",
    "retrieved_at": "2026-10-28T22:42:43.388215+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."
}