# The Valuation for Rating (Decapitalisation Rate) (Scotland) Regulations 2016, Regulation 3: Use of the decapitalisation rate


The decapitalisation rate specified in regulation 4 is to be applied for a valuation of lands and heritages in accordance with the contractor’s basis for the purposes of any valuation roll which comes into force on or after 1st April 2017.

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Source: https://www.legislation.gov.uk/ssi/2016/402/regulation/3 (the official version)
Page: https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-2016/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.