The Abolition of Domestic Rates (Domestic and Part Residential Subjects) (No.2) (Scotland) Regulations 1989

• Citation: S.I. 1989/1477
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Abolition of Domestic Rates (Domestic and Part Residential Subjects) (No.2) (Scotland) Regulations 1989 and shall come into force on 4th September 1989.

Section 2 Interpretation

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

Section 3 Variation of definition of domestic subjects-exclusion

For the purposes of section 2(4) of the Act, the definition of domestic subjects in section 2(3) of the Act( ) is further varied by excluding from that definition any lands and heritages or parts thereof which fall within the class of lands and heritages or parts thereof which comprise premises managed by a voluntary organisation for the temporary accommodation of persons who have left their homes as a result of physical violence or mental cruelty or threats of such violence or cruelty from persons to whom they are married or with whom they are or were co-habiting.

Section 4 Date from which certain alterations to valuation roll take effect

For the purposes of section 2(2A) of the Act, where, by virtue of these Regulations, any lands and heritages or any parts thereof cease to be domestic subjects, they shall be entered in the valuation roll with effect from the date of the event by reason of which such lands and heritages or parts thereof ceased to be domestic subjects, or as from the beginning of the financial year in which the entry is made in the valuation roll, whichever is the later.