Part 5 – Final provisions
177.Section 42 defines terms used throughout the Act (see also paragraphs 5 to 8).
178.Section 43 empowers the Scottish Ministers to make regulations containing incidental, supplementary, consequential, transitional, transitory or saving provision. Such regulations may modify enactments, in which case they will be subject to affirmative procedure; otherwise they will be subject to negative procedure.
179.Section 44 provides for Part 5 to come into force on the day after Royal Assent. Sections 1, 26(1) to (4), 29(1)(a) and 29(3) (insofar as it relates to 29(1)(a)), 30(1) to (7) and (12) to (14) and 31 also come into force on that day. The remaining sections of the Act come into force on a day or days appointed by the Scottish Ministers by regulations (which are not subject to any Parliamentary procedure).
180.Section 45 provides that the short title of the Act is the Non-Domestic Rates (Scotland) Act 2020.
