The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 1 and Transitional Provision) Regulations 2020
These Regulations bring section 13 of the Non-Domestic Rates (Scotland) Act 2020 (“the Act”) into force on 2 April 2020. Section 13 changes the definition of “material change of circumstances” in section 37 of the Local Government (Scotland) Act 1975.