The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions (Amendment) and Commencement No. 3 and Saving Provision) Regulations 2022
Regulation 2 of these Regulations brings section 19 (unoccupied properties) of the Non-Domestic Rates (Scotland) Act 2020 (“the Act”) into force on 1 April 2023.