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The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions (Amendment) and Commencement No. 3 and Saving Provision) Regulations 2022

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2.  The day appointed for the coming into force of section 19 (unoccupied properties) of the 2020 Act is 1 April 2023.

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