# The Non-Domestic Rates (Scotland) Regulations 1988, Note: Explanatory note


(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.

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Source: https://www.legislation.gov.uk/uksi/1988/1904/note (the official version)
Page: https://openlegislation.uk/non-domestic-rates-scotland-regulations-1988/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.