The Non-Domestic Rates (Levying) (Scotland) (No. 3) Regulations 2010
These Regulations make provision for the amount payable in certain circumstances as non‑domestic rates in respect of non‑domestic subjects in Scotland. They apply only to the financial year 2011‑2012. The non‑domestic rate for subjects not covered by these Regulations or the Non-Domestic Rates (Levying) (Scotland) (No. 2) Regulations 2010 (S.S.I. 2010/440) is fixed by Order made under the Local Government (Scotland) Act 1975.