2018 No. 65

Rating And Valuation

The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018
Made
15th February 2018
Laid before the Scottish Parliament
19th February 2018
Coming into force
1st April 2018
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 1994 and all other powers enabling them to do so.
1994 c.39. Section 153 was amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12). 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).
Regulations restricted (with application to the financial year beginning 1.4.2021 and each subsequent financial year) by The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021 (S.S.I. 2021/145), regs. 1, 3
Regulations restricted (with application to the financial year beginning 1.4.2023 and each subsequent financial year) by The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023 (S.S.I. 2023/28), regs. 1, 3