Statutory Instrument 1989 No. 2462 (S.166)

The Non-Domestic Rates (Scotland) Regulations 1989

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1989 No. 2462 (S.166)

RATING AND VALUATION

The Non-Domestic Rates (Scotland) Regulations 1989

The Secretary of State, in exercise of the powers conferred upon him by sections 3A(1) and 26(1) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987^[1] and of all other powers enabling him in that behalf, hereby makes the following Regulations:

Citation and commencement
    1.    These Regulations may be cited as the Non-Domestic Rates (Scotland) Regulations 1989 and shall come into force on 24th January 1990.

Interpretation
    2.    In these Regulations, "the Act" means the Abolition of Domestic Rates Etc. (Scotland) Act 1987.

Non-domestic rates for 1990-91
    3.    For the purposes of section 3A of the Act, the Secretary of State prescribes in respect of the financial year 1990-91 for each local authority set out in column 1 of the Schedule to these Regulations the non-domestic rate, expressed as an amount of pence per pound, set out in column 2 of that Schedule opposite the name of that local authority.

James Douglas-Hamilton

Parliamentary Under Secretary of State, Scottish Office
St Andrew's House, Edinburgh

28th December 1989

[1] 1987 c. 47; section 3A was inserted by the Local Government and Housing Act 1989 (c. 42), section 140; section 26(1) contains a definition of "prescribed" relevant to the exercise of the powers under which these Regulations are made. back

Explanatory Note