{
  "url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020-commencement-no-2-transitional-and-saving-provisions-amendment-regulations-2021/note",
  "json_url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020-commencement-no-2-transitional-and-saving-provisions-amendment-regulations-2021/note.json",
  "legislation": "ssi/2021/120",
  "legislation_title": "The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment Regulations 2021",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020-commencement-no-2-transitional-and-saving-provisions-amendment-regulations-2021",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations substitute the date on which section 17 (charitable relief: independent schools) of the Non-Domestic Rates (Scotland) Act 2020 comes into force. Instead of 1 April 2021, the section will come into force on 1 April 2022.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2021/120/note",
    "retrieved_at": "2026-10-28T20:56:47.828450+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."
}