# The Non-Domestic Rates (Levying) (Scotland) Regulations 2003, 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 Parts IV and VI 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 Parts IV and VI 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/2003/160/regulation/13 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2003/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.