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

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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.

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