# The Non-Domestic Rates (Levying) (Scotland) Regulations 2007, Regulation 12: Splits – amount payable as rates


Subject to regulation 13 and Parts IV to VI, 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, for a day in the relevant year, shall be calculated in accordance with the formula–
AD×RVORV where–
AD, for the purposes of this regulation, is the amount determined under regulation 7, or as the case may be, this Part, (before application of Parts IV to VI) in respect of the lands and heritages shown in the relevant old entry for the day immediately before the effective day 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/2007/216/regulation/12 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2007/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.