
2022 No. 301 (C. 17)
Rating And Valuation
The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment (No. 2) Regulations 2022
Made 24th October 2022
Laid before the Scottish Parliament 26th October 2022
Coming into force 11th November 2022
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 44(2), (3) and (4)(a) of the Non-Domestic Rates (Scotland) Act 2020.
Citation and commencement
1 
These Regulations may be cited as the Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment (No. 2) Regulations 2022 and come into force on 11 November 2022.
Amendment of the Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020
2 

(1) The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020 are amended as follows.
(2) In regulation 2(3)(b) (appointed day for the coming into force of section 10), for “1 January 2023” substitute “1 April 2023”.
(3) In regulation 3 (restriction on making complaints: saving provision), for “1 January 2023” substitute “1 April 2023”.
(4) In the table in the schedule—
(a) in the entry for section 11 (proposals and appeals: consequential modifications), in column 3 (appointed day), for “1 January 2023” substitute “1 April 2023”, and
(b) in the entry for section 12 (restriction on making complaints), in column 3, for “1 January 2023” substitute “1 April 2023”.
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
24th October 2022