2023 No. 288
The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 2023
Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following regulations in exercise of the powers conferred by paragraphs 10 and 11(5) of schedule 12 of the Local Government Finance Act 19921 and all other powers enabling them to do so.
Citation, commencement and application 1
1
These Regulations may be cited as the Non-Domestic Rating Contributions (Scotland) Amendment Regulations 2023 and come into force on 31 December 2023.
2
These Regulations do not apply in respect of any financial year beginning prior to 1 April 2024.
Amendment of the Non-Domestic Rating Contributions (Scotland) Regulations 1996 2
1
The Non-Domestic Rating Contributions (Scotland) Regulations 19962 are amended in accordance with this regulation.
2
In schedule 1, in paragraph 8B(3), in the definition of “TIF project”, for the words “the Tax Incremental Financing Administration Pilot Scheme set out by the Scottish Ministers on 5th November 2010” substitute “the Tax Incremental Financing Administration Pilot Scheme set out by the Scottish Ministers on 5 October 2023”
.
(This note is not part of the Regulations)