Regulation 18 Amendment of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023I1
Scotland
(1)
The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023f1 are amended in accordance with paragraph (2).
(2)
In regulation 3(2) (conditions on granting non-domestic rates relief)—
(a)
at the end of sub-paragraph (h) omit “and”,
F1(b)
at the end of sub-paragraph (i) insert—
“(j)Regulation 15 of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024, and
(k)Regulation 4 of the Non-Domestic Rates (Islands and Remote Areas Hospitality Relief) (Scotland) Regulations 2024.”
Annotations
Textual amendments
- F1
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)
Commencement
Footnotes
- f1