{
  "url": "https://openlegislation.uk/non-domestic-rates-rural-areas-scotland-regulations-2017/regulation-2",
  "json_url": "https://openlegislation.uk/non-domestic-rates-rural-areas-scotland-regulations-2017/regulation-2.json",
  "legislation": "ssi/2017/22",
  "legislation_title": "The Non-Domestic Rates (Rural Areas) (Scotland) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-rural-areas-scotland-regulations-2017",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amount payable – certain lands and heritages in a rural area",
  "text": "(1) No amount is to be payable as non-domestic rate in respect of any lands and heritages for a day in a relevant financial year if on that day paragraph 3(2) of schedule 2 of the Local Government and Rating Act 1997 applies to the lands and heritages.\n(2) A “relevant financial year” is a financial year beginning after 31st March 2017.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 1.4.2017, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1997 c.29; paragraph 3(2) was amended by the Local Government in Scotland Act 2003 (asp 1), section 29(a)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2017/22/regulation/2",
    "retrieved_at": "2026-10-28T21:20:20.449492+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."
}