The Abolition of Domestic Rates (Domestic and Part Residential Subjects) (No.2) (Scotland) Regulations 1989
Under Part I of the Abolition of Domestic Rates Etc (Scotland) Act 1987 (“the Act”), as amended by the Local Government Finance Act 1988, rates ceased to be leviable in respect of domestic subjects with effect from 1st April 1989. Domestic subjects are defined in section 2(3) of the Act, as amended.