(1)The Scottish Ministers may by regulations make any incidental, supplementary, consequential, transitional, transitory or saving provision they consider appropriate for the purposes of, in connection with or for giving full effect to this Act.
(2)Regulations under subsection (1) may in particular make provision about the payment (or repayment) to a person of sums incurred in connection with enforcement of the person’s liability to pay non-domestic rates.
(3)Regulations under this section may—
(a)modify any enactment (including this Act),
(b)make different provision for different purposes.
(4)Before making regulations under subsection (1), the Scottish Ministers must consult such persons as they consider representative of persons liable to pay non-domestic rates in relation to unoccupied properties.
(5)Regulations under this section are subject to the affirmative procedure.
Commencement Information
I1S. 2 in force at 8.1.2026, see s. 3
This Act comes into force on the day after Royal Assent.
Commencement Information
I2S. 3 in force at 8.1.2026, see s. 3
The short title of this Act is the Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Act 2026.
Commencement Information
I3S. 4 in force at 8.1.2026, see s. 3