OpenLegislation

The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment Regulations 2021

S.S.I. 2021/120 · Made 5 March 2021

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Rating And Valuation

Made 5th March 2021

Laid before the Scottish Parliament 9th March 2021

Coming into force 23rd March 2021

The Scottish Ministers make the following Regulations in exercise of the powers conferred on them by section 44(2) and (3) of the Non-Domestic Rates (Scotland) Act 2020f1.

Annotations to the whole text

Footnotes

f1

2020 asp 4.

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment Regulations 2021 and come into force on 23 March 2021.

2Amendment of the Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020

(1)

The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020f1 are amended as follows.

(2)

In the table in the schedule, in the entry for section 17 (charitable relief: independent schools), in column 3 (appointed day), for ‘2021’ substitute ‘2022’.

Signature

KATE FORBES

A member of the Scottish Government

St Andrew’s House,

Edinburgh

5th March 2021

Explanatory note

(This note is not part of the Regulations)

These 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.