Scottish Statutory Instruments

2016 No. 113

Rating And Valuation

The Non-Domestic Rate (Scotland) Order 2016

Made

22nd February 2016

Laid before the Scottish Parliament

24th February 2016

Coming into force

1st April 2016

The Scottish Ministers make the following Order in exercise of the powers conferred by sections 7B(1) and 37(1) of the Local Government (Scotland) Act 1975(1) and all other powers enabling them to do so.

(1)

1975 c.30. Section 7B was inserted by section 110(2) of the Local Government Finance Act 1992 (c.14) (“the 1992 Act”) and amended by paragraph 100(4) of Schedule 13 to the Local Government etc. (Scotland) Act 1994 (c.39). Section 37(1) contains a definition of “prescribed” which is relevant to the exercise of the powers under which this Order is made and which was amended by paragraph 43(c) of Schedule 13 to the 1992 Act. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).