# The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994, Part 1


The conditions specified in this Part are that—
(a) the lands and heritages are—
(i) the subject of a building preservation notice as defined by section 56 of the Town and Country Planning (Scotland) Act 1972 or included in a list compiled under section 52 of that Act;
(ii) included in the Schedule of Monuments compiled under section 1 of the Ancient Monuments and Archaeological Areas Act 1979; or
(iii) industrial lands and heritages;
(b) the rateable value of the lands and heritages is less than £1000;
(c) the person entitled to possession of the lands and heritages is so entitled by virtue only of being—
(i) the trustee under a trust deed for creditors;
(ii) the trustee under an award of sequestration; or
(iii) the executor of the estate of a deceased person;
(d) the person entitled to possession of the lands and heritages is so entitled in his capacity as liquidator by virtue of an order made under section 112 or section 145 of the Insolvency Act 1986;
(e) the owner of the lands and heritages is a company which is subject to a winding-up order made under the Insolvency Act 1986 or which is being wound up voluntarily under that Act.

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Source: https://www.legislation.gov.uk/uksi/1994/3200/schedule/part/1 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-unoccupied-property-scotland-regulations-1994/schedule/part-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.