
1 

(1) These Regulations may be cited as the Non-Domestic Rating Contributions (Scotland) Amendment Regulations 2023 and come into force on 31 December 2023.
(2) These Regulations do not apply in respect of any financial year beginning prior to 1 April 2024.
2 

(1) The Non-Domestic Rating Contributions (Scotland) Regulations 1996 are amended in accordance with this regulation.
(2) In schedule 1, in paragraph 8B(3), in the definition of “TIF project”, for the words “the Tax Incremental Financing Administration Pilot Scheme set out by the Scottish Ministers on 5th November 2010” substitute “the Tax Incremental Financing Administration Pilot Scheme set out by the Scottish Ministers on 5 October 2023”.
SHONA ROBISON
A member of the Scottish Government
St Andrew’s House,
Edinburgh
19th October 2023