# The Non-Domestic Rating Contributions (Scotland) Regulations 1992, Paragraph 3: Assumptions as to deductions from and additions to gross amount


Where on 31st December in the immediately preceding year an apportioned value is being treated, in terms of section 243A(2) of the 1947 Act, as the rateable value of any lands and heritages, it shall be assumed for the purpose of calculating the amount described in paragraph 3 of Schedule 1 to these Regulations that that apportioned value will be so treated as the rateable value of those lands and heritages on each relevant day.

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Source: https://www.legislation.gov.uk/uksi/1992/3061/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-contributions-scotland-regulations-1992/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.