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Introductory Text
PART 1 Overview of Act and interpretation of references to other Acts
1.Overview of Act and interpretation of references to other Acts
PART 2 Administration and enforcement of non-domestic rates
Valuation roll
2.Revaluation years
3.New or improved properties: mark in valuation roll
4.Power of Scottish Ministers to remove exempt status of lands and heritages
5.Entering of parks in valuation roll
6.Discretion of local authority to determine whether lands and heritages are dwellings
7.Agreement as to valuation
8.Draft valuation roll and draft valuation notices
9.Valuation notices
10.Proposals to alter, and appeals against, valuation roll
11.Proposals and appeals: consequential modifications
12.Restriction on making complaints
13.Meaning of “material change of circumstances”
Reform of reliefs etc.
14.New or improved properties: rates relief
15.Contribution to net-zero emissions target: rates relief
16.Specialist music provision in public schools: rates relief
17.Charitable relief: independent schools
18.Power to reduce or remit rates for certain organisations: guidance
19.Unoccupied properties
20.Non-use or underuse of lands and heritages: notification
Failure to pay instalments
21.Failure to pay instalments
Electronic communications
22.Electronic communication of information
23.Procedure for regulations under section 22
Report on number of assessors and availability of resources
24.Duty to report on number of assessors and availability of resources
Valuation appeal panels and committees
25.Status of secretary of valuation appeal panel
PART 3 Information notices and notifications of changes of circumstances
26.Assessor information notices
27.Local authority information notices
28.Duty to notify changes of circumstances
29.Offences in relation to information notices and notifications under section 28
30.Civil penalties for failure to comply with assessor information notices
31.Penalties under section 30: appeals and enforcement
32.Payment of penalties into the Scottish Consolidated Fund
33.Civil penalties for failure to comply with local authority information notices and for failure to notify changes in circumstances
34.Penalties under section 33: appeals
35.Penalties under section 33: enforcement
36.Sections 31 and 34: consequential modifications
PART 4 Anti-avoidance regulations
37.Anti-avoidance regulations
38.Meaning of “advantage”
39.Non-domestic rates avoidance arrangements
40.Meaning of “artificial”
41.Procedure for anti-avoidance regulations
PART 5 Final provisions
42.Interpretation
43.Ancillary provision
44.Commencement
45.Short title