The Non-Domestic District Rates (Timetable) (Scotland) Regulations 1988

• Citation: S.I. 1988/1977
• Sections: 3

Section 1 Citation and commencement

These Regulations may be cited as the Non-Domestic District Rates (Timetable) (Scotland) Regulations 1988 and shall come into force on 2nd December 1988.

Section 2 Interpretation

In these Regulations “the 1973 Act ” means the Local Government (Scotland) Act 1973.

Section 3 Prescribed date for notifying estimate of non-domestic district rate

For the purposes of section 110A(3) of the 1973 Act (date before which a regional council is to notify a district council of their estimate of amount due to the district council for the non-domestic district rate for a financial year), the date prescribed in relation to the financial year 1989-90 and each subsequent financial year is 15th December in the financial year immediately preceding each of those years.