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Non-Domestic Rates (Scotland) Act 2020

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This is the original version (as it was originally enacted).

PART 1Overview of Act and interpretation of references to other Acts

1Overview of Act and interpretation of references to other Acts

(1)This Act is arranged as follows—

  • Part 2 amends the law about the administration and enforcement of non-domestic rates,

  • Part 3 makes provision about information-gathering powers for assessors and local authorities,

  • Part 4 makes provision about power for the Scottish Ministers to make regulations to tackle avoidance of non-domestic rates,

  • Part 5 contains general and final provisions.

(2)In this Act—

  • “the 1854 Act” means the Lands Valuation (Scotland) Act 1854,

  • “the 1956 Act” means the Valuation and Rating (Scotland) Act 1956,

  • “the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 1962,

  • “the 1963 Act” means the Local Government (Financial Provisions) (Scotland) Act 1963,

  • “the 1975 Act” means the Local Government (Scotland) Act 1975.

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