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`(1) For section 3A of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 there shall be substituted the following section—
§ "Unified non-domestic rate
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3B.—(1) The Secretary of State shall, in respect of each of the financial years specified in subsection (2) below, prescribe a rate which shall be the non-domestic rate to be levied throughout Scotland in respect of that financial year.
(2) The financial years referred to in subsection (1) above are those beginning with the first financial year after the coming into force of section [Scottish non-domestic rate] of the Local Government and Housing Act 1989.
(3) Subject to subsection (4) below, the non-domestic rate shall be levied in accordance with section 7 of the Local Government (Scotland) Act 1975 by each rating authority in respect of lands and heritages in their area being lands and heritages—
(4) In the application of section 7 of the Local Government (Scotland) Act 1975 to the levying of the non-domestic rate prescribed under this section, for the words "to which the rate relates" in each of subsections (1) and (2) of that section there shall be substituted the words "of the rating authority".'.
(2) Accordingly—
(3) For section 110 of the Local Government (Scotland) Act 1973 (payments by regional councils to district councils in respect of district rates) there shall be substituted the following section—
§ "Division between regional and district councils
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110. The Secretary of State may by regulations provide as to the division among the regional council and the councils of the districts within the area of the regional council of the amount collected by way of the non-domestic rate in that area in respect of a financial year.".
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(4) Section 111(1)(a), (b) and (d) of the Local Government (Scotland) Act 1973 (power to make regulations as to certain matters connected with non-domestic rates) shall cease to have effect.'.—[Mr. Lang.]
§ Brought up, read the First and Second time, and added to the Bill