# The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2026, Regulation 3: Interpretation – mergers

Extent: S

In these Regulations—
“merged entry” means any entry in the roll taking effect on a day in the relevant year as a result of the lands and heritages shown in two or more old entries being shown in a single new entry where—
(a) 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
(b) the merged entry does not show any lands and heritages shown in an old entry, other than in the relevant old entries,
“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/2026/70/regulation/3 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2026/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.