Scottish Statutory Instruments

2022 No. 49

Rating And Valuation

The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022

Made

8th February 2022

Laid before the Scottish Parliament

10th February 2022

Coming into force

1st April 2022

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 14(1), (2) and (3) of the Non-Domestic Rates (Scotland) Act 2020(1) and all other powers enabling them to do so.

In accordance with section 14(5) of that Act, the Scottish Ministers have consulted such persons as they consider appropriate.