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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations prescribe the non-domestic rate for the financial year 1991-92 for each local authority listed in the Schedule (regulation 3 and the Schedule).

These Regulations also supersede and revoke the Non-Domestic Rates (Scotland) Regulations 1991 (S.I. 1991/42) which were to have come into force on 8th February 1991.