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

13 Meaning of “material change of circumstances” S

In section 37 (interpretation) of the 1975 Act, in the definition of “material change of circumstances”—

(a) the words from “and, without prejudice to” to the end become paragraph (a), and

(b) after that paragraph insert—

“(b) but does not include any change—

(i) in the rent of the lands and heritages (or any other lands and heritages), or

(ii) in the level of valuations generally or in the value of lands and heritages generally,”.