{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2003/regulation-12",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2003/regulation-12.json",
  "legislation": "ssi/2003/160",
  "legislation_title": "The Non-Domestic Rates (Levying) (Scotland) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2003",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Mergers and reorganisations-amount payable as rates",
  "text": "(1) Where lands and heritages to which this Part applies are shown in a merged or reorganised 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 Parts IV and VI below, be calculated in accordance with the formula–\nTAL×RVTORV where–\nTAL is the total of the applicable liabilities in respect of each relevant old entry, ascertained in accordance with paragraph (2) below;\nRV is the rateable value shown in the merged or reorganised entry; and\nTORV is the total old rateable value, being the total of the rateable values shown in the relevant old entries.\n(2) For the purpose of paragraph (1) above, the applicable liability in respect of an old entry is–\n(a) where regulation 7 above applies in respect of the lands and heritages shown in that entry and the day immediately prior to the effective day of the merged or reorganised entry, the amount determined under the applicable paragraph (before application of Parts IV and VI below);\n(b) where this Part applies in respect of those lands and heritages and that day, the amount determined under this Part (before application of Parts IV and VI below); and\n(c) in any other case, the amount calculated in accordance with the formula–\nRV×PF366 where–\nRV is the rateable value shown in the old entry; and\nPF has the same meaning as in regulation 9(1) above.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2003/160/regulation/12",
    "retrieved_at": "2026-10-28T22:37:23.719968+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."
}