PART 3Miscellaneous Non-Domestic Rating Amendments
Amendment of the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 201810.
(1)
The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 201826 are amended as follows.
(2)
In regulation 3 (amount payable as rates – lands and heritages used as a day nursery), for “31st March 2021” substitute “ 30 June 2023”.