The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023

Amendment of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021S

This section has no associated Policy Notes

4.  For regulation 1(2) (citation, commencement and application) of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021(1), substitute—

“(2) These Regulations apply to the financial years beginning with 1 April 2021 and 1 April 2022.”

Commencement Information

I1Reg. 4 in force at 1.4.2023, see reg. 1(1)