These Regulations amend the Coronavirus (Scotland) Act 2020 (the “first Act”) and the Coronavirus (Scotland) (No. 2) Act 2020 (the “second Act”).

Part 1 of the first Act and Part 1 of the second Act expire at the end of 31 March 2022. The Coronavirus (Extension and Expiry) (Scotland) Act 2021 amended the expiry date of Part 1 of the first Act and Part 1 of the second Act to the end of 31 March 2022.

These Regulations further amend those Acts so that Part 1 of the first Act and Part 1 of the second Act now expire at the end of 30 September 2022.

An impact assessment has not been produced for this instrument.