Regulation 1 Citation, commencement, application and interpretation

These Regulations may be cited as the Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1997 and shall come into force on 31st December 1997.

These Regulations shall not apply in respect of any financial year beginning prior to 1st April 1998.

In these Regulations, “the principal Regulations” means the Non-Domestic Rating Contributions (Scotland) Regulations 1996^f1.