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

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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

Amendment of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 20214.

For regulation 1(2) (citation, commencement and application) of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 202113, substitute—

“(2)

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