{
  "url": "https://openlegislation.uk/non-domestic-rates-scotland-no2-regulations-1991/introduction",
  "json_url": "https://openlegislation.uk/non-domestic-rates-scotland-no2-regulations-1991/introduction.json",
  "legislation": "uksi/1991/114",
  "legislation_title": "The Non-Domestic Rates (Scotland) (No.2) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-scotland-no2-regulations-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "RATING AND VALUATION\nMade 24th January 1991\nLaid before Parliament 28th January 1991\nComing into force 7th February 1991\nThe Secretary of State, in exercise of the powers conferred upon him by sections 3A(1) and 26(1) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 and of all other powers enabling him in that behalf, hereby makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1987 c. 47; section 3A was 26(1) contains a definition of “prescribed” relevant to the exercise of the powers under which these Regulations are made."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/114/introduction",
    "retrieved_at": "2026-10-29T14:52:43.748479+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."
}