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Regulation 11 Charitable and other reductionsI1

Scotland

(1)

This regulation has effect for determining the amount payable as rates in respect of lands and heritages on a day in the relevant year where—

(a)

that amount falls to be reduced by virtue of relief provided for in one or more enactments, other than Part 2 of these Regulations,

(b)

regulation 7 has effect as regards those lands and heritages on that day, and

(c)

regulation 12 does not have effect as regards those lands and heritages on that day.

(2)

Where there is an entitlement to relief under both an enactment referred to in paragraph (1)(a) and under regulation 7, relief under the enactment referred to in paragraph (1)(a) is to be applied to the amount of rates payable after regulation 7 is applied.

Annotations

Commencement

I1

Reg. 11 in force at 1.4.2026, see reg. 1