RATING AND VALUATION Citation, commencement and interpretation 1 1 These Regulations may be cited as the Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1995 and shall come into force on 31st December 1995. 2 In these Regulations, “the principal Regulations ” means the Non-Domestic Rating Contributions (Scotland) Regulations 1992 . Amendment of principal Regulations 2 The principal Regulations shall have effect in relation to financial years beginning on or after 1st April 1996 with the amendments specified in regulations 3 to 6 below. 3 In regulation 2 of the principal Regulations, for the definition of “authority” there shall be substituted the following definitions:— “authority” means a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994; “old authority” means a regional or islands council; . 4 In Schedule 1 to the principal Regulations— a in paragraph 7— i for the words “to the authority” in sub-paragraph (a), there shall be substituted the words “to an old authority”; ii for the words “by the authority” in that sub-paragraph, there shall be substituted the words “by that authority”; and iii the words “by the authority” in sub-paragraph (c) shall be deleted; b in paragraph 9, the words “by the authority” in sub-paragraphs (a) and (c) shall be deleted; and c in paragraph 10— i for the words “the authority” in sub-paragraph (a), there shall be substituted the words “an old authority”; ii for the words “the authority” in sub-paragraph (b), there shall be substituted the words “that authority”; and iii the words “by the authority” in sub-paragraph (d) shall be deleted. 5 In Schedule 2 to the principal Regulations— a for sub-paragraphs (1) to (3) of paragraph 2, there shall be substituted the following sub-paragraphs:— 1 It shall be assumed that the lands and heritages to be shown on the authority’s valuation roll for each relevant day will be the lands and heritages situated within the area of that authority which are shown on a valuation roll on 31st December in the immediately preceding year. 2 Subject to sub-paragraph (3) below, it shall be assumed that the rateable value of the lands and heritages described in sub-paragraph (1) above will on each relevant day be the rateable value shown for those lands and heritages on the valuation roll on 31st December in the immediately preceding year. 3 The assumption specified in sub-paragraph (2) above shall not apply in respect of such lands and heritages as, on 31st December in the immediately preceding year in question, have their rateable values for that year prescribed in or under an order made under section 6 of the 1975 Act . ; b for sub-paragraph (7) of paragraph 2, there shall be substituted the following sub-paragraph:— 7 It shall be assumed that the total amount described in paragraph 2 of Schedule 1 to these Regulations is the amount calculated under that paragraph in accordance with the assumptions prescribed in sub-paragraphs (1) to (4) and (6) above, multiplied by 1.003. ; and c for paragraph 3, there shall be substituted the following paragraph:— 3 Where on 31st December in the immediately preceding year an apportioned value is being treated, in terms of section 24A(2) of the 1966 Act , as the rateable value of any lands and heritages, it shall be assumed for the purpose of calculating the amount described in paragraph 3 of Schedule 1 to these Regulations that that apportioned value will be so treated as the rateable value of those lands and heritages on each relevant day. . 6 In Schedule 3 to the principal Regulations, for paragraph 3(3)(b) there shall be substituted the following:— b sub-paragraph (3) shall be disregarded. . Revocation 7 1 Subject to paragraph (2) below, regulations 6(b) to (d) and 7 of the Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1994 are hereby revoked. 2 Paragraph (1) above shall not affect the operation of the provisions referred to in that paragraph in relation to the financial year which began on 1st April 1995. George Kynoch Parliamentary Under Secretary of State, Scottish Office St. Andrew’s House, Edinburgh 4th December 1995