The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021
1
Citation, commencement and application
2
Interpretation
3
Restriction on granting of non-domestic rates relief
4
Calculation of relief and assistance
5
Amendment of the 2020 Regulations
2021 No. 145

Rating And Valuation

The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021
Made
at 11.00 a.m. on 16th March 2021
Laid before the Scottish Parliament
at 3.00 p.m. on 16th March 2021
Coming into force
1st April 2021
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), section 15 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4) 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).