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Regulation 5 Exemptions and discretionary reductions and remissionsI1

Scotland Not yet in force

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Nothing in these Regulations shall–

(a)

require rates to be paid in respect of lands and heritages for any day where those lands and heritages are under any enactment entirely exempt from rates for that day; or

(b)

prejudice the power of a rating authority to grant a reduction or remission of rates under section 4(5) of the 1962 Act, section 25A of the 1966 Actf1 or paragraph 4 of Schedule 2 to the 1997 Actf2.

Annotations

Commencement

I1

Reg. 5 in force at 1.4.2009, see reg. 1

Footnotes

f1

Section 25A was inserted by the Local Government etc. (Scotland) Act 1994 (c. 39), section 156.

f2

Paragraph 4 was amended by the Local Government in Scotland Act 2003 (asp 1), section 28.