2021 No. 120 (C. 7)
Rating And Valuation
The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment Regulations 2021
Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers conferred on them by section 44(2) and (3) of the Non-Domestic Rates (Scotland) Act 20201.
Citation and commencement1.
These Regulations may be cited as the Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment Regulations 2021 and come into force on 23 March 2021.
Amendment of the Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 20202.
(1)
The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 20202 are amended as follows.
(2)
In the table in the schedule, in the entry for section 17 (charitable relief: independent schools), in column 3 (appointed day), for ‘2021’ substitute ‘2022’.
KATE FORBES
A member of the Scottish Government
St Andrew’s House,
Edinburgh
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations substitute the date on which section 17 (charitable relief: independent schools) of the Non-Domestic Rates (Scotland) Act 2020 comes into force. Instead of 1 April 2021, the section will come into force on 1 April 2022.