PART 1

General

Citation and commencement
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation - general
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Applications for relief
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 2

Retail, Hospitality and Leisure

Relief for lands and heritages used for retail, hospitality or leisure purposes
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 3

Airports

Relief for lands and heritages used as or at an airport
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 4

Consequential Amendment

Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Regulations revoked (1.4.2025) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/38), regs. 1, 11(1) (with reg. 11(2))