The Non-Domestic Rates (Scotland) Regulations 1989

Made: 28th December 1989

Laid before Parliament: 3rd January 1990

Coming into force: 24th January 1990

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[^f00001] 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 1989 and shall come into force on 24th January 1990.

Interpretation

2

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

Non-domestic rates for 1990-91

3

For the purposes of section 3A of the Act, the Secretary of State prescribes in respect of the financial year 1990-91 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.

SCHEDULE — PRESCRIBED NON-DOMESTIC RATES 1990-91

Signed

James Douglas-Hamilton — Parliamentary Under Secretary of State, Scottish Office — 28th December 1989

Explanatory note

(This note is not part of the Regulations)

These Regulations prescribe the non-domestic rate for the financial year 1990-91 for each local authority, listed in the Schedule (regulation 3 and the Schedule).

Footnotes

[^f00001]: 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.