{
  "url": "https://openlegislation.uk/non-domestic-rates-miscellaneous-amendment-scotland-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/non-domestic-rates-miscellaneous-amendment-scotland-regulations-2026/introduction.json",
  "legislation": "ssi/2026/135",
  "legislation_title": "The Non-Domestic Rates (Miscellaneous Amendment) (Scotland) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-miscellaneous-amendment-scotland-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Rating And Valuation\nMade at 11.25 a.m. on 10th March 2026\nLaid before the Scottish Parliament at 2.00 p.m. on 10th March 2026\nComing into force 31st March 2026\nThe Scottish Ministers make the following Regulations in exercise of the power conferred by section 153 of the Local Government etc. (Scotland) Act 1994 and all other powers enabling them to do so.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 39. Section 153 was relevantly amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12) and section 15 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4). 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/2026/135/introduction",
    "retrieved_at": "2026-10-28T20:30:38.899827+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."
}