3.—(1) The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020(1) are amended as follows.
(2) In regulation 2(3)(b) (appointed day for the coming into force of section 10), for “1 April 2022” substitute “1 January 2023.”.
(3) In regulation 3 (restriction on making complaints: saving provision), for “1 April 2022” substitute “1 January 2023.”.
(4) In the table in the schedule—
(a)in the entry for section 11 (proposals and appeals: consequential modifications), in column 3 (appointed day), for “1 April 2022” substitute “1 January 2023”, and
(b)in the entry for section 12 (restriction on making complaints), in column 3 (appointed day), for “1 April 2022” substitute “1 January 2023”.
S.S.I. 2020/327, which was amended by S.S.I. 2021/120.