# The Non-Domestic Rates (Scotland) (No.2) Regulations 1991, Note: Explanatory note


(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.

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Source: https://www.legislation.gov.uk/uksi/1991/114/note (the official version)
Page: https://openlegislation.uk/non-domestic-rates-scotland-no2-regulations-1991/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.