{
  "url": "https://openlegislation.uk/non-domestic-rates-scotland-regulations-1991/introduction",
  "json_url": "https://openlegislation.uk/non-domestic-rates-scotland-regulations-1991/introduction.json",
  "legislation": "uksi/1991/42",
  "legislation_title": "The Non-Domestic Rates (Scotland) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-scotland-regulations-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "RATING AND VALUATION\nMade 14th January 1991\nLaid before Parliament 18th January 1991\nComing into force 8th February 1991\nThe Secretary of State, in exercise of the powers conferred upon him by sections 3A(1) and 26(1) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 and of all other powers enabling him in that behalf, hereby makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1987 c. 47; section 3A was inserted by the Local Government and Housing Act 1989 (c. 42), section 140; section 26(1) contains a definition of “prescribed” relevant to the exercise of the powers under which these Regulations are made."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/42/introduction",
    "retrieved_at": "2026-10-29T14:53:17.451679+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."
}