{
  "url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2026/regulation-7",
  "json_url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2026/regulation-7.json",
  "legislation": "ssi/2026/70",
  "legislation_title": "The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2026",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amount payable as rates",
  "text": "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.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "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))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 7 in force at 1.4.2026, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2026/70/regulation/7",
    "retrieved_at": "2026-10-28T20:31:27.671940+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}