{
  "url": "https://openlegislation.uk/non-domestic-rate-scotland-order-2021/introduction",
  "json_url": "https://openlegislation.uk/non-domestic-rate-scotland-order-2021/introduction.json",
  "legislation": "ssi/2021/63",
  "legislation_title": "The Non-Domestic Rate (Scotland) Order 2021",
  "legislation_url": "https://openlegislation.uk/non-domestic-rate-scotland-order-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Rating And Valuation\nMade 4th February 2021\nLaid before the Scottish Parliament 8th February 2021\nComing into force 1st April 2021\nThe Scottish Ministers make the following Order in exercise of the powers conferred by section 7B(1) of the Local Government (Scotland) Act 1975 and all other powers enabling them to do so.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1975 c.30. Section 7B was inserted by section 110(2) of the Local Government Finance Act 1992 (c.14) (“the 1992 Act”) and amended by paragraph 100(4) of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39). Section 37(1) of the Local Government (Scotland) Act 1975 contains a definition of “prescribed” which is relevant to the exercise of the powers under which this Order is made and which was amended by paragraph 43(c) of schedule 13 of the 1992 Act and by S.S.I. 2016/123. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2021/63/introduction",
    "retrieved_at": "2026-10-28T20:57:30.588871+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}