http://www.legislation.gov.uk/ssi/2021/65/part/1/madeThe Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021enKing's Printer for Scotland2021-02-04RATING AND VALUATION These Regulations make provision for the amount payable in certain circumstances as non-domestic rates in respect of non-domestic subjects in Scotland. The non-domestic rate for subjects not covered by these Regulations is fixed by Order made under the Local Government (Scotland) Act 1975. For the financial year 2021-2022, the rate is fixed by the Non-Domestic Rate (Scotland) Order 2021. PART 1 1 These Regulations may be cited as the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021 and come into force on 1 April 2021.