介绍性文本1.引文和推荐2.解释3.应作为税率支付的金额-应课差饷价值为18000英镑或更少的土地和遗产4.应作为税率支付的金额-应课差饷价值超过350005英镑的土地和遗产6.免税和酌情减免6.撤销非国内（征税）（苏格兰）条例2012签名解释性说明

Introductory Text1.Citation and commencement2.Interpretation3.Amount payable as rates – lands and heritages with rateable value of £18,000 or less4.Amount payable as rates – lands and heritages with rateable value of more than £35,0005.Exemptions and discretionary reductions and remissions6.Revocation of the Non-Domestic (Levying) (Scotland) Regulations 2012SignatureExplanatory Note