The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020
These Regulations provide that any relief that would otherwise be granted by Regulations under section 153 of the Local Government etc. (Scotland) Act 1994 is not granted, from 1 January 2021, if it would be incompatible with Article 107(1) of the Consolidated Version of the Treaty on the Functioning of the European Union.