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Scottish Statutory Instruments
Rating And Valuation
Made
4th February 2021
Laid before the Scottish Parliament
8th February 2021
Coming into force
1st April 2021
The Scottish Ministers make the following Regulations in exercise of the power conferred by section 153(1) of the Local Government etc. (Scotland) Act 1994(1) and all other powers enabling them to do so.
1994 c.39. Section 153 was amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12), section 15 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4) and paragraph 7 of schedule 4 of the Coronavirus (Scotland) (No. 2) Act 2020 (asp 10). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).