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The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017

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Interpretation – mergers

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3.  In these Regulations—

(a)“a merged entry” means any entry in the roll taking effect on a day in the relevant year as a result of lands and heritages shown in two or more old entries being shown in a single new entry, where—

(i)none of the lands and heritages shown in the relevant old entries are shown in a new entry, other than in the merged entry; and

(ii)the merged entry does not show any lands and heritages shown in an old entry, other than in the relevant old entries; and

(b)“the relevant old entries”, in relation to a merged entry, means the old entries which showed the lands and heritages shown in the merged entry.

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