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The Non-Domestic Rate (Scotland) Order 2024
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Scottish Statutory Instruments
2024 No. 3
Rating And Valuation
The Non-Domestic Rate (Scotland) Order 2024
Made
9th January 2024
Laid before the Scottish Parliament
11th January 2024
Coming into force
1st April 2024
The Scottish Ministers make the following Order in exercise of the powers conferred by section 7B(1) of the Local Government (Scotland) Act 1975(1) and all other powers enabling them to do so.
(1)
1975 c. 30. Section 7B was inserted by section 110(2) of the Local Government Finance Act 1992 (c. 14) (“the 1992 Act”) and amended by paragraph 100(4) of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c. 39). Section 37(1) of the Local Government (Scotland) Act 1975 contains a definition of “prescribed” which is relevant to the exercise of the powers under which this Order is made and which was amended by paragraph 43(c) of schedule 13 of the 1992 Act and by S.S.I. 2016/123. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).
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