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

New Search

Introduction

1 Citation, commencement and application

2 Interpretation

3 Conditions on granting non-domestic rates relief

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

Signature

Explanatory note

Interpretation2.

In these Regulations—

“the 2022 Act” means the Subsidy Control Act 20222,

“the applicable period” has the meaning given in section 36(2) of the 2022 Act,

“minimal financial assistance” has the meaning given in section 36(3) of the 2022 Act,

“minimal or SPEI financial assistance” has the meaning given in section 42(8) of the 2022 Act, and

“the subsidy control requirements” has the meaning given in section 1(2) of the 2022 Act.