1.—(1) These Regulations may be cited as the Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2023.
(2) Subject to paragraph (3), these Regulations come into force on the day after the day on which they are made.
(3) Regulation 10(2)(b) and (e) and (3)(b) come into force on 1st April 2023.
(4) These Regulations extend to England and Wales.