
1 
These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2008 and come into force on 1st April 2008.
2 
In Part 1 of the Schedule to the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994, insert–
(a) in paragraph (e) after “company”, “or limited liability partnership”; and
(b) after paragraph (e)–“
(f) the owner of the lands and heritages is a company or limited liability partnership, which on or after 1st April 2008–
(i) remains subject to an administration order made under Part II of the Insolvency Act 1986; or
(ii) is in administration (within the meaning of paragraph 1 of Schedule B1 to that Act).”.
JOHN SWINNEY
A member of the Scottish Executive
St Andrew’s House Edinburgh
4th March 2008