Statutory Instrument 1992 No. 35 (S.3)

The Non-Domestic Rates (Scotland) Regulations 1992

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© Crown Copyright 1992

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1992 No. 35 (S.3)

RATING AND VALUATION

The Non-Domestic Rates (Scotland) Regulations 1992

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 1992 and shall come into force on 5th February 1992.

Non-domestic rates for 1992—93
    2.    For the purposes of section 3A of the Abolition of Domestic Rates Etc. (Scotland) Act 1987, the Secretary of State prescribes in respect of the financial year 1992-93 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.

Allan Stewart

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

10th January 1992

[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