
1 
These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2017 and come into force on 1st April 2017.
2 

(1) The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994 are amended as follows.
(2) In regulation 4(3) (lands and heritages to be treated as unoccupied), for “2017” substitute “2018”.
(3) In the schedule (conditions for the purposes of regulations 2 and 3), in Part 1A—
(a) in paragraph (a), for “2017” substitute “2018”; and
(b) in paragraph (f), for “2018/19” substitute “2019/20”.
DEREK MACKAY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
21st February 2017