# The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017, Regulation 12: Charitable and other reductions

Extent: S

(1) This regulation has effect for determining the amount payable as rates in respect of relevant lands and heritages and a day in the relevant year where—
(a) that amount falls to be reduced by virtue of one or more of the following enactments—
(i) section 4(2) of the 1962 Act ;
(ii) section 24(3) of the 1966 Act ;
(iii) section 4 or 5 of the 1978 Act ;
(iv) paragraph 3 of schedule 2 of the 1997 Act ;
(v) regulation 3 of the 2022 Regulations;
(vi) regulation 4(1), 6(1) or 11(1) of the Non-Domestic Rates (Relief for New and Improved Properties)(Scotland) Regulations 2022,
(vii) regulation 4 of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022
(b) regulation 7 has effect as regards those lands and heritages and that day; and
(c) regulation 14 does not have effect as regards those lands and heritages and that day.
(2) The amount payable is to be determined by applying the enactments referred to in paragraph (1)(a) to the amount determined under regulation 7 in the same manner as those enactments are applied to the full amount payable as rates in a case where the only relief applicable is relief under those enactments.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ssi/2017/85/regulation/12 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2017/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.