| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | Pt. 3A | inserted | The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023 | 2023 No. 30 | reg. 13(3) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | Pt. 6 | inserted | The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023 | 2023 No. 30 | reg. 13(5) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 1 | coming into force | The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 1 | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 2 | coming into force | The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 1 | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 2 | words inserted | The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023 | 2023 No. 30 | reg. 13(2) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 3 | coming into force | The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 1 | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 4 | coming into force | The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 1 | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 5 | coming into force | The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 1 | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 6 | coming into force | The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 1 | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 7 | coming into force | The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 1 | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 8 | coming into force | The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 1 | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 9 | coming into force | The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 1 | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 9(1) | words substituted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2025 | 2025 No. 39 | reg. 16(2) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10 | coming into force | The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 1 | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10(1) | words substituted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024 | 2024 No. 5 | reg. 17(2)(a) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10(2)(a) | word substituted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023 | 2023 No. 31 | reg. 17(2) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10(4) | word substituted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024 | 2024 No. 5 | reg. 17(2)(b) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10(5) | words substituted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023 | 2023 No. 31 | reg. 17(3)(a) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10(5)(a) | words substituted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023 | 2023 No. 31 | reg. 17(3)(b)(i) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10(5)(a) | word substituted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023 | 2023 No. 31 | reg. 17(3)(b)(ii)(aa) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10(5)(a) | word substituted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023 | 2023 No. 31 | reg. 17(3)(b)(ii)(bb) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10(5)(a) | words substituted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023 | 2023 No. 31 | reg. 17(3)(b)(iii) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10(5)(a) | words substituted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023 | 2023 No. 31 | reg. 17(3)(b)(iv) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10(5)(a) | words substituted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023 | 2023 No. 31 | reg. 17(3)(b)(v) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10(5)(a) | words inserted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023 | 2023 No. 31 | reg. 17(3)(b)(vi) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10(5)(a) | words omitted in earlier amending provision S.S.I. 2023/31, reg. 17(3)(b)(v) | The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2023 | 2023 No. 63 | reg. 2(6)(a) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10(5)(a) | words inserted in earlier amending provision S.S.I. 2023/31, reg. 17(3)(b)(v) | The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2023 | 2023 No. 63 | reg. 2(6)(b) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10(5)(b) | word substituted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024 | 2024 No. 5 | reg. 17(2)(c)(i)(aa) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10(5)(b) | word substituted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024 | 2024 No. 5 | reg. 17(2)(c)(i)(bb) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10(5)(b) | words substituted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024 | 2024 No. 5 | reg. 17(2)(c)(ii) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10(6) | substituted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023 | 2023 No. 31 | reg. 17(4) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10A | inserted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024 | 2024 No. 5 | reg. 17(3) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10A(5) | words substituted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2025 | 2025 No. 39 | reg. 16(3) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 10B | inserted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2025 | 2025 No. 39 | reg. 16(4) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 11 | coming into force | The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 1 | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 11(1) | words inserted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2025 | 2025 No. 39 | reg. 16(5)(a) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 11(2)(b) | words inserted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2025 | 2025 No. 39 | reg. 16(5)(b) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 11(3) | substituted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2025 | 2025 No. 39 | reg. 16(5)(c) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 11A | revoked | The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025 | 2025 No. 38 | reg. 13 | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 12 | coming into force | The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 1 | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 12(3) | inserted | The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023 | 2023 No. 30 | reg. 13(4) | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 13 | coming into force | The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 1 | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 14 | coming into force | The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 1 | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 15 | coming into force | The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 1 | Yes | |
| The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 | 2022 No. 49 | reg. 16 | words inserted | The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024 | 2024 No. 5 | reg. 17(4) | Yes | |