The Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021

Scottish Statutory Instruments

2021 No. 65

Rating And Valuation

The Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021

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 of the Local Government etc. (Scotland) Act 1994(1) and all other powers enabling them to do so.

(1)

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).