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

PART 2 Administration and enforcement of non-domestic rates

Valuation roll

12 Restriction on making complaints

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.”.