Citation, commencement and interpretation1.

(1)

These Regulations may be cited as the Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions (Amendment) and Commencement No. 3 and Saving Provision) Regulations 2022 and come into force on 11 February 2022.

(2)

In these Regulations, “the 2020 Act” means the Non-Domestic Rates (Scotland) Act 2020.

Appointed day2.

The day appointed for the coming into force of section 19 (unoccupied properties) of the 2020 Act is 1 April 2023.

Amendment of the Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 20203.

(1)

The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 20202 are amended as follows.

(2)

In regulation 2(3)(b) (appointed day for the coming into force of section 10), for “1 April 2022” substitute “1 January 2023.”.

(3)

In regulation 3 (restriction on making complaints: saving provision), for “1 April 2022” substitute “1 January 2023.”.

(4)

In the table in the schedule—

(a)

in the entry for section 11 (proposals and appeals: consequential modifications), in column 3 (appointed day), for “1 April 2022” substitute “1 January 2023”, and

(b)

in the entry for section 12 (restriction on making complaints), in column 3 (appointed day), for “1 April 2022” substitute “1 January 2023”.

Unoccupied property – saving provision4.

The amendments made by section 19(2), (3)(a), (b) and (d), (4)(b) and (7)(b) of the 2020 Act do not affect the continuing operation of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 20183 as regards the period beginning on 1 April 2018 and ending on 31 March 2023.
TOM ARTHUR
Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh