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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 maximum non-domestic rate which a local authority may determine for the financial year 1989-90 (regulation 4 and the Schedule).

They also prescribe a base rate for Shetlands Islands Council (regulation 3). This base rate is one of the elements in accordance with which the maximum non-domestic rate for that local authority has been calculated.