PART 3 S Miscellaneous Non-Domestic Rating Amendments

Amendment of the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 S

12.—(1) The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018(1) are amended in accordance with paragraph (2).

(2) In regulation 3 (amount payable as rates – lands and heritages used as a day nursery) for “in the period beginning with 1st April 2018 and ending with 30 June 2023” substitute “on or after 1 April 2018”.

Commencement Information

I1 Reg. 12 in force at 1.4.2023, see reg. 1

(1)

S.S.I. 2018/65, which was amended by S.S.I. 2018/74, S.S.I. 2020/391 and S.S.I. 2021/65.