1.—(1) These Regulations may be cited as the Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 1 and Transitional Provision) Regulations 2020 and come into force on 2 April 2020.
(2) In these Regulations—
“the Act” means the Non-Domestic Rates (Scotland) Act 2020, and
“the 1975 Act” means the Local Government (Scotland) Act 1975(1).