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					<dc:identifier>http://www.legislation.gov.uk/ssi/2021/151/regulation/5</dc:identifier><dc:title>The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021 (revoked)</dc:title><dc:language>en</dc:language><dc:subject scheme="SIheading">RATING AND VALUATION</dc:subject><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2025-08-18</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2025-04-01</dct:valid>
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<ukm:DateTime Date="2021-04-01"/></ukm:ComingIntoForce><ukm:ISBN Value="9780111050149"/></ukm:SecondaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ssi/2021/151/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ssi/2021/151/pdfs/ssipn_20210151_en.pdf" Date="2021-03-18" Title="Policy Note" Size="41214"/></ukm:Alternatives>       
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				</ukm:Metadata><Secondary><Body DocumentURI="http://www.legislation.gov.uk/ssi/2021/151/body" IdURI="http://www.legislation.gov.uk/id/ssi/2021/151/body" NumberOfProvisions="6" RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Part DocumentURI="http://www.legislation.gov.uk/ssi/2021/151/part/3" IdURI="http://www.legislation.gov.uk/id/ssi/2021/151/part/3" NumberOfProvisions="1" id="part-3" RestrictExtent="S" Status="Repealed" Match="false" RestrictStartDate="2025-04-01"><Number><CommentaryRef Ref="key-47148fa01c1b769d0ace1e45593d228e"/>PART 3</Number><Title>Airports</Title><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title>Relief for lands and heritages used as or at an airport</Title><P1 DocumentURI="http://www.legislation.gov.uk/ssi/2021/151/regulation/5" IdURI="http://www.legislation.gov.uk/id/ssi/2021/151/regulation/5" id="regulation-5"><Pnumber><CommentaryRef Ref="key-47148fa01c1b769d0ace1e45593d228e"/>5</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group></Part></Body></Secondary><Commentaries><Commentary id="key-47148fa01c1b769d0ace1e45593d228e" Type="F"><Para><Text><CitationSubRef id="cvxhy1w15-00003" SectionRef="introduction" URI="http://www.legislation.gov.uk/id/ssi/2021/151">Regulations</CitationSubRef> revoked (1.4.2025) by <Citation URI="http://www.legislation.gov.uk/id/ssi/2025/38" id="cvxhy1w15-00004" Class="ScottishStatutoryInstrument" Year="2025" Number="38" Title="The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025">The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/38)</Citation>, <CitationSubRef CitationRef="cvxhy1w15-00004" id="cvxhy1w15-00005" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/ssi/2025/38/regulation/1">regs. 1</CitationSubRef>, <CitationSubRef CitationRef="cvxhy1w15-00004" id="cvxhy1w15-00006" SectionRef="regulation-11-1" URI="http://www.legislation.gov.uk/id/ssi/2025/38/regulation/11/1" Operative="true">11(1)</CitationSubRef> (with <CitationSubRef CitationRef="cvxhy1w15-00004" id="cvxhy1w15-00007" SectionRef="regulation-11-2" URI="http://www.legislation.gov.uk/id/ssi/2025/38/regulation/11/2">reg. 11(2)</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>