3.—(1) In regulation 2 (interpretation) of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017(1), in the definition of “relevant lands and heritages”—
(a)after “regulation 4 (retail, hospitality, leisure and airport relief)” insert “or 4A (soft play centre, amusement arcade and amusement centre relief)”, and
(b)for “(Special Relief)” substitute “(Coronavirus Relief)”.
(2) In regulation 4(6) (use of premises for the purposes of retail, hospitality and leisure relief) of the Non-Domestic Rates (Coronavirus Relief) (Scotland) Regulations 2020, for “paragraph (1)(a)” substitute “paragraph (1)(b)”.
S.S.I. 2017/85, which was relevantly amended by S.S.I. 2018/76 and S.S.I. 2020/101.