EXPLANATORY NOTE
(This note is not part of the Regulations)
Regulation 2 of these Regulations makes amendments to the Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020 (“the 2020 Regulations”). It substitutes the date on which sections 10 (proposals to alter, and appeals against, valuation roll), 11 (proposals and appeals: consequential modifications) and 12 (restriction on making complaints) of the Non-Domestic Rates (Scotland) Act 2020 (“the Act”) come into force. Section 10 of the Act, insofar as it is not already in force, together with sections 11 and 12, will come into force on 1 April 2023, instead of on 1 January 2023. Further, regulation 2 makes a consequential amendment to the saving provision in regulation 3 of the 2020 Regulations, so that the restriction on the making of complaints by proprietors, tenants and occupiers will have no effect in relation to complaints made before 1 April 2023, rather than those made before 1 January 2023.