The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions (Amendment) and Commencement No. 3 and Saving Provision) Regulations 2022 No. 23 (C. 2)

Unoccupied property – saving provision

4.  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 2018(1) as regards the period beginning on 1 April 2018 and ending on 31 March 2023.

(1)

S.S.I. 2018/77, which was amended by S.S.I. 2020/43 and S.S.I. 2021/65.