SCHEDULE 4Other measures in response to coronavirus
PART 6Non-domestic rates relief
Special power in respect of financial year 2020-21
7
1
The Local Government etc. (Scotland) Act 1994 is amended by this paragraph.
2
In section 153 (power to prescribe amount of non-domestic rate), after subsection (4) insert—
4A
The Scottish Ministers may, during the financial year 2020-21, make regulations under subsection (1) prescribing rules, in accordance with which the amount payable as non-domestic rate may be reduced or remitted, which are to apply—
a
for the whole of that year, including the period prior to the regulations being made, or
b
for such period falling within that year as is specified in the regulations, including a period beginning prior to the regulations being made.