Point in time view as at 01/04/2021. This version of this provision is not valid for this point in time.
Non-Domestic Rates (Scotland) Act 2020, Section 12 is up to date with all changes known to be in force on or before 11 August 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Valid from 01/04/2023
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.”.
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