These Regulations were adopted on 23 February and will come into force on 28 February 2021. They allow certain tenants to relinquish their tenancy and receive compensation from the landlord or, if the landlord refuses, to assign the tenancy. The full text is at: https://www.legislation.gov.uk/ssi/2021/106/contents/made
There is obviously a very short period between adoption of these Regulations and their coming into force, but the draft Regulations have been available for some time; see further law firm Turcan Connell's summary at: https://www.turcanconnell.com/media/blog/2021/01/land-reform-scotland-act-2016-relinquishment-and-assignation/