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The Non-Domestic Rates (Enterprise Areas) (Scotland) Amendment Regulations 2020

S.S.I. 2020/38 · Made 19 February 2020

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Rating And Valuation

Made 19th February 2020

Laid before the Scottish Parliament 21st February 2020

Coming into force 31st March 2020

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 1994f1 and all other powers enabling them to do so.

Annotations to the whole text

Footnotes

f1

1994 c.39. Section 153 was amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12). 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).

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Non-Domestic Rates (Enterprise Areas) (Scotland) Amendment Regulations 2020 and come into force on 31 March 2020.

2Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016

In regulation 3 of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016f1 for “2020” substitute “2022”.

Signature

BEN MACPHERSON

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

19th February 2020

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016, which provide relief from non-domestic rates in specified enterprise areas.

The relief granted under those Regulations would expire on 31 March 2020, but regulation 2 of these Regulations extends the relief until 31 March 2022.