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

Type Scottish-Statutory-Instrument

Publication 2021-03-05

State In force

Jurisdiction Scotland

Department Queen's Printer for Scotland

Source legislation.gov.uk

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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 2020[^f00001].

Citation and commencement

1

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.

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

2

(1) The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020[^f00002] 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’.

Signed

KATE FORBES — A member of the Scottish Government — 5th March 2021

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

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.

Footnotes

[^f00001]: 2020 asp 4.

[^f00002]: S.S.I. 2020/327.

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