Regulation 5 Exemptions and discretionary reductions and remissions
Nothing in these Regulations—
(a)
requires 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
Annotations
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.