{
  "url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2024/regulation-18",
  "json_url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2024/regulation-18.json",
  "legislation": "ssi/2024/5",
  "legislation_title": "The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2024",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Amendment of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023",
  "text": "(1) The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023 are amended in accordance with paragraph (2).\n(2) In regulation 3(2) (conditions on granting non-domestic rates relief)—\n(a) at the end of sub-paragraph (h) omit “and”,\n(b) at the end of sub-paragraph (i) insert—\n“(j) Regulation 15 of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024, and\n(k) Regulation 4 of the Non-Domestic Rates (Islands and Remote Areas Hospitality Relief) (Scotland) Regulations 2024.”",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 18(2)(b) substituted (1.4.2024) by The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2024 (S.S.I. 2024/59), regs. 1, 2(4)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 18 in force at 1.4.2024, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.S.I. 2023/38."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2024/5/regulation/18",
    "retrieved_at": "2026-10-28T20:42:16.069267+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."
}