EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Coronavirus (Scotland) Act 2020 (the “first Act”) and the Coronavirus (Scotland) (No.2) Act 2020 (the “second Act”).

Part 1 of the first Act and Part 1 of the second Act expires on 30 September 2020. These Regulations amend those Acts so that Part 1 of the first Act and Part 1 of the second Act expires on 31 March 2021.

An impact assessment has not been produced for this instrument.