Reporting and effective date 23 (1) After a review under paragraph 1(1) or 2(1) is concluded, the rate-assessor 15 must send to the Scottish Ministers a report on the conduct of the review. (2) The report is to be sent to the Scottish Ministers without undue delay (and no later than on the last day of the 90-day period described in paragraph 3(2)). (3) The report is to— (a) include— 20 (i) a rate determination made in the review, (ii) a summary of the calculation of the rate of return (which may be accompanied by explanatory or supporting material), (b) state the day on which the report is sent to the Scottish Ministers (and the day on which the review is concluded). 25 24 (1) The Scottish Ministers must lay the report before the Scottish Parliament as soon as practicable after the day on which they receive the report from the rate- assessor. (2) The rate-assessor must publish the report on the same day as the report is laid before the Scottish Parliament by the Scottish Ministers. 30 25 A rate determination comes into effect at the beginning of the day after the day on which the report including the determination is laid before the Scottish Parliament by the Scottish Ministers. Reimbursement of costs 26...