Scottish Statutory Instruments

2020 No. 230

Rating And Valuation

The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Amendment Regulations 2020

Made

27th July 2020

Laid before the Scottish Parliament

29th July 2020

Coming into force

5th September 2020

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 1994(1) and all other powers enabling them to do so.

(1)

1994 c.39. Section 153 was amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12) and paragraph 7 of schedule 4 of the Coronavirus (Scotland) (No.2) Act 2020 (asp 10). 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).