Statutory Instrument 1991 No. 114 (S. 8)

The Non-Domestic Rates (Scotland) (No.2) Regulations 1991

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© Crown Copyright 1991

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1991 No. 114 (S. 8)

RATING AND VALUATION

The Non-Domestic Rates (Scotland) (No.2) Regulations 1991

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) (No.2) Regulations 1991 and shall come into force on 7th February 1991.

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

Non-domestic rates for 1991-92
    3.    For the purposes of section 3A of the Act, the Secretary of State prescribes in respect of the financial year. 1991-92 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.

Revocation
    4.    The Non-Domestic Rates (Scotland) Regulations 1991^[2] are hereby revoked.

Allan Stewart

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

24th January 1991

[1] 1987 c. 47; section 3A was 26(1) contains a definition of "prescribed" relevant to the exercise of the powers under which these Regulations are made. back

[2] S.I. 1991/42. back

Explanatory Note