{
  "url": "https://openlegislation.uk/non-domestic-rates-scotland-regulations-1988/introduction",
  "json_url": "https://openlegislation.uk/non-domestic-rates-scotland-regulations-1988/introduction.json",
  "legislation": "uksi/1988/1904",
  "legislation_title": "The Non-Domestic Rates (Scotland) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-scotland-regulations-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "RATING AND VALUATION\nMade 31st October 1988\nLaid before Parliament 3rd November 1988\nComing into force 24th November 1988\nThe Secretary of State, in exercise of the powers conferred upon him by sections 3(2) and (5)(a)(ii) and 26(1) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 and of all other powers enabling him in that behalf, and, as required by the said section 3(2), with the consent of the Treasury, hereby makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1987 c. 47; section 26(1) contains a definition of “prescribed” relevant to the exercise of the statutory powers under which these Regulations are made."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1904/introduction",
    "retrieved_at": "2026-10-29T15:55:34.934894+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."
}