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Regulation 7 Amount payable as ratesI1C1C2

Scotland

Where the notional liability of any lands and heritages to which this Part applies, calculated in accordance with regulation 8, is more than the transitional limit for those lands and heritages, calculated in accordance with regulation 9, the amount payable as rates in respect of those lands and heritages is, subject to Part 3, that transitional limit.

Annotations

Modifications

C1

Reg. 7 excluded (31.3.2026) by S.S.I. 2026/69, reg. 4A(5)-(7) (as inserted by The Non-Domestic Rates (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/135), regs. 1, 2(2))

C2

Reg. 7 excluded (1.4.2026) by The Non-Domestic Rates (Retail, Hospitality and Leisure Relief) (Scotland) Regulations 2026 (S.S.I. 2026/69), regs. 1, 4(5)(b)(6)(b)(7)(b)

Commencement

I1

Reg. 7 in force at 1.4.2026, see reg. 1