# The Non-Domestic Rating Contributions (Scotland) Regulations 1996, Paragraph 3: Assumptions as to deductions from to gross amount


Where on the day on which the calculation under paragraph 11(2) of Schedule 12 to the Act is made an apportioned value is being treated, in terms of section 24A(2) of the 1966 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/1996/3070/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-contributions-scotland-regulations-1996/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.