http://www.legislation.gov.uk/ssi/2019/116/regulation/1The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Amendment Regulations 2019 (revoked)enRATING AND VALUATIONStatute Law Database2023-03-06Expert Participation2022-04-01. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Citation and commencementF11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .