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The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021 (revoked)

S.S.I. 2021/151 · Made 18 March 2021 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2025.

Rating And Valuation

Made at 1.10 p.m. on 18th March 2021

Laid before the Scottish Parliament at 3.00 p.m. on 18th March 2021

Coming into force 1st April 2021

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Annotations to the whole text

Textual amendments

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Regulations revoked (1.4.2025) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/38), regs. 1, 11(1) (with reg. 11(2))

Contents

  1. Part 1: General Repealed
  2. 1Citation and commencement Repealed
  3. 2Interpretation - general Repealed
  4. 3Applications for relief Repealed
  5. Part 2: Retail, Hospitality and Leisure Repealed
  6. 4Relief for lands and heritages used for retail, hospitality or leisure purposes Repealed
  7. Part 3: Airports Repealed
  8. 5Relief for lands and heritages used as or at an airport Repealed
  9. Part 4: Consequential Amendment Repealed
  10. 6Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 Repealed
  11. Signature
  12. Schedule 1Specified Purposes Repealed
  13. Schedule 2Airports Repealed
  14. Explanatory note

1Citation and commencementF1

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2Interpretation - generalF1

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3Applications for reliefF1

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4Relief for lands and heritages used for retail, hospitality or leisure purposesF1

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5Relief for lands and heritages used as or at an airportF1

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6Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017F1

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Signature

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Schedule 1Specified PurposesF1

Use as bed and breakfast accommodation.

Schedule 2AirportsF1

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Explanatory note

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