PART 4Consequential Amendment

Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 20176.

(1)

The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 20177 are amended as follows.

(2)

In regulation 2 (interpretation – general), in the definition of “relevant lands and heritages”, for “regulation 4” to “Regulations 2020” substitute “regulation 4 (retail, hospitality and leisure relief) or 5 (airport relief) of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021”.