The Non-Domestic Rates (Scotland) Regulations 1988

• Citation: S.I. 1988/1904
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Non-Domestic Rates (Scotland) Regulations 1988 and shall come into force on 24th November 1988.

Section 2 Interpretation

In these Regulations, “ the Act ” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987.

Section 3 Base rate

For the purposes of section 3 of the Act (non-domestic rates of local authorities) the amount of the base rate in respect of Shetland Islands Council is prescribed as 61.1 pence.

Section 4 Maximum non-domestic rates for 1989-90

The maximum non-domestic rate which, under section 3 of the Act, may be determined in respect of the financial year 1989-90 by each local authority set out in column 1 of the Schedule to these Regulations shall be the rate, expressed as an amount of pence per pound, set out in column 2 of that Schedule opposite to the name of that local authority, which amount has been calculated in accordance with subsections (3) and (6) of that section.