2019 No. 116

Rating And Valuation

The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Amendment Regulations 2019
Made
22nd March 2019
Laid before the Scottish Parliament
22nd March 2019
Coming into force
31st March 2019
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.

Citation and commencement
1
These Regulations may be cited as the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Amendment Regulations 2019 and come into force on 31 March 2019.

Amendment of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019
2
1
The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019 are amended as follows.
2
For the formula in regulation 10(5)(b) substitute the formula—
(B L × 1.527 × A R V)/(366 × R V)
.
KATE FORBES
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
22nd March 2019

EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019.
These Regulations replace the formula at regulation 10(5)(b) in those Regulations, so that when they come into force on 1 April 2019, the formula is as it should be.
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).
S.S.I. 2019/40.