This document relates to the Coronavirus (Recovery and Reform) (Scotland) Bill (SP Bill 9A) as amended at Stage 2 Coronavirus (Recovery and Reform) (Scotland) Bill [As amended at Stage 2] —————————— Revised Explanatory Notes Introduction As required under Rule 9.7.8A of the Parliament’s Standing Orders, these revised Explanatory Notes are published to accompany the Coronavirus (Recovery and Reform) (Scotland) Bill (which was introduced in the Scottish Parliament on 25 January 2022) as amended at Stage 2.