
1 

(1) These Regulations may be cited as the Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 1 and Transitional Provision) Regulations 2020 and come into force on 2 April 2020.
(2) In these Regulations—
 “the Act” means the Non-Domestic Rates (Scotland) Act 2020, and
 “the 1975 Act” means the Local Government (Scotland) Act 1975.
2 
The day appointed for the coming into force of section 13 of the Act is 2 April 2020.
3 
The amendment of the definition of “material change of circumstances” in section 37 of the 1975 Act made by section 13 of the Act—
(a) has no effect in relation to an appeal under section 3(4) of the 1975 Act that has been made before these Regulations come into force, but
(b) has effect in relation to an appeal made under section 3(4) of the 1975 Act on or after the day on which these Regulations come into force.
BEN MACPHERSON
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
At 9.30 a.m. on 1st April 2020