{
  "url": "https://openlegislation.uk/non-domestic-rates-miscellaneous-amendment-scotland-regulations-2026/regulation-3",
  "json_url": "https://openlegislation.uk/non-domestic-rates-miscellaneous-amendment-scotland-regulations-2026/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026",
  "text": "(1) The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026 are amended in accordance with paragraph (2).\n(2) In regulation 13(2) (amendment of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023), for sub-paragraph (b) substitute—\n“(b) after sub-paragraph (l) insert—\n“(m) regulations 4, 4A and 5 of the Non-Domestic Rates (Retail, Hospitality and Leisure Relief) (Scotland) Regulations 2026, and\n(n) regulations 3, 4 and 8 of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026.””.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.S.I. 2026/68."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.S.I. 2026/69."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.S.I. 2026/68."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2026/135/regulation/3",
    "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."
}