
1 
These Regulations may be cited as the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Amendment Regulations 2019 and come into force on 31 March 2019.
2 

(1) The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019 are amended as follows.
(2) For the formula in regulation 10(5)(b) substitute the formula—“BL×1.527×ARV366×RV”.
KATE FORBES
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
22nd March 2019