Non-Domestic Rates (Scotland) Act 2020 (asp 4)

Valid from 02/04/2020

PART 2 S Administration and enforcement of non-domestic rates

Valuation roll S

Valid from 01/04/2023

12 Restriction on making complaints S

In section 13 of the 1854 Act (complaints with regard to valuations)—

(a) the existing text becomes subsection (1),

(b) after that subsection insert—

“(2) A person may not make a complaint as mentioned in subsection (1) in respect of lands and heritages of which the person is the proprietor, tenant or occupier.”.