# The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017, Regulation 3: Interpretation – mergers


In these Regulations—
(a) “a merged entry” means any entry in the roll taking effect on a day in the relevant year as a result of lands and heritages shown in two or more old entries being shown in a single new entry, where—
(i) none of the lands and heritages shown in the relevant old entries are shown in a new entry, other than in the merged entry; and
(ii) the merged entry does not show any lands and heritages shown in an old entry, other than in the relevant old entries; and
(b) “the relevant old entries”, in relation to a merged entry, means the old entries which showed the lands and heritages shown in the merged entry.

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Source: https://www.legislation.gov.uk/ssi/2017/85/regulation/3 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2017/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.