The Non-Domestic Rates (Scotland) Regulations 1991

• Citation: S.I. 1991/42
• Sections: 3

Section 1 Citation and commencement

These Regulations may be cited as the Non-Domestic Rates (Scotland) Regulations 1991 and shall come into force on 8th February 1991.

Section 2 Interpretation

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

Section 3 Non-Domestic rates for 1991-92

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.