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Non-Domestic Rates (Scotland) Act 2020

Section 12 – Restriction on making complaints

72.Section 13 of the 1854 Act concerns complaints made to a valuation appeal committee about the value of lands and heritages as entered in the valuation roll. Any person can make such a complaint. Section 12 of the Act amends section 13 of the 1854 Act to provide that such a complaint cannot be made by the proprietor, tenant or occupier of the lands and heritages to which the complaint relates. Such a person has an alternative route to challenge the valuation through the making of a proposal to the assessor under new section 3ZA of the 1975 Act and an appeal to the valuation appeal committee under new section 3ZB of that Act (see section 10 of the Act).

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