# The Non-Domestic Rates (Miscellaneous Amendment) (Scotland) Regulations 2026, Regulation 3: Amendment of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026


(1) The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026 are amended in accordance with paragraph (2).
(2) In regulation 13(2) (amendment of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023), for sub-paragraph (b) substitute—
“(b) after sub-paragraph (l) insert—
“(m) regulations 4, 4A and 5 of the Non-Domestic Rates (Retail, Hospitality and Leisure Relief) (Scotland) Regulations 2026, and
(n) regulations 3, 4 and 8 of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026.””.

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Source: https://www.legislation.gov.uk/ssi/2026/135/regulation/3 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-miscellaneous-amendment-scotland-regulations-2026/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.