# The Non-Domestic Rates (Levying) (Scotland) Regulations 2002, Regulation 13: Splits – amount payable as rates


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 14 and Part V below, be calculated in accordance with the formula–
AD×RVORV where–
AD is the amount determined under 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;
RV is the rateable value shown in the split entry; and
ORV is the old rateable value, being the rateable value shown in the relevant old entry.

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Source: https://www.legislation.gov.uk/ssi/2002/91/regulation/13 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2002/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.