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

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2.—(1) The day appointed for the coming into force of the provisions of the Act specified in column 1 of the table in the schedule (the subject matter of which is described in column 2 of that table) is specified in column 3 of that table.

(2) The day appointed for the coming into force of section 3 of the Act (new or improved properties: mark in valuation roll) is—

(a)5 November 2020, but only so far as is necessary to allow the Scottish Ministers to—

(i)make regulations under section 2A(7) of the 1975 Act,

(ii)lay draft regulations under section 2A(7)(b) of that Act,

(iii)consult on proposals for regulations under section 2A(7) of that Act, and

(b)1 April 2021, insofar as not already brought into force by sub-paragraph (a).

(3) The day appointed for the coming into force of section 10 of the Act (proposals to alter, and appeals against, valuation roll) is—

(a)5 November 2020, but only so far as is necessary to allow the Scottish Ministers to—

(i)make regulations under section 3ZA(7) and 3ZB(7) of the 1975 Act,

(ii)lay draft regulations under section 3ZA(7)(e) and 3ZB(7)(d) of that Act,

(iii)consult on proposals for regulations under section 3ZA(7)(e) and 3ZB(7)(d) of that Act, and

(b)1 April 2022, insofar as not already brought into force by sub-paragraph (a).

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