This PrACTice Note provides an overview of the ongoing impact in Scotland of the Coronavirus (COVID–19) pandemic on the following practice areas:
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Corporate Crime
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Private Client
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Property
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Restructuring & Insolvency
Key legislation applicable in Scotland
The Coronavirus (Scotland) Act 2020 and the Coronavirus (Scotland) (No 2) Act 2020 (the Scottish Coronavirus Acts) introduced certain temporary provisions to help manage the coronavirus pandemic. The Coronavirus (Extension and Expiry) (Scotland) Act 2021 expired certain provisions in the Scottish Coronavirus Acts that were no longer required and extended other provisions that were still required until the end of March 2022. The Coronavirus (Scotland) Acts (Amendment of Expiry Dates) Regulations 2022, SSI 2022/113 subsequently amended the Scottish Coronavirus Acts so that Part 1 of each Act expired at the end of 30 September 2022.
In addition to the Scottish Coronavirus Acts, certain temporary measures were introduced by the Coronavirus Act 2020—see section 100 for the provisions that applied to Scotland. The relevant provisions of this UK Act expired on 24 September 2022.
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