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Explanatory note

Original text. Later amendments are not shown.

(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.