The Non-Domestic District Rates (Timetable) (Scotland) Regulations 1988
These Regulations prescribe, in relation to the financial year 1989-90 and each subsequent financial year, 15th December in the immediately preceding financial year as the date before which a regional council is required to notify a district council of its estimate of the amount which it is liable to pay to the district council in respect of the non-domestic district rate for the following financial year.