Scottish Statutory Instruments
Rating And Valuation
Made
8th December 2022
Laid before the Scottish Parliament
12th December 2022
Coming into force
1st April 2023
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 3ZA(7) and section 3ZB(7)(a) of the Local Government (Scotland) Act 1975(1) (“the 1975 Act”) and all other powers enabling them to do so.
1975 c. 30. Sections 3ZA and 3ZB were inserted by section 10 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4). Section 10 has been brought into force for limited purposes by S.S.I. 2020/327. Sections 3ZA and 3ZB are to be amended by S.S.I. 2023/45.