Explanatory note

This Order brings into force on 1st December 1997 certain provisions of the Local Government and Rating Act 1997 which relate to Scotland only. The provisions in question are listed at article 2 and concern the new system of mandatory and discretionary relief from non-domestic rates for general stores and other premises in rural settlements set up by the Act. Article 3 provides that the Order does not have effect so as to apply the new system of relief for any financial year prior to 1998/99.