Non-Domestic Rates (Scotland) Act 2020

13Meaning of “material change of circumstances”S

This section has no associated Explanatory Notes

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,.

Commencement Information

I1S. 13 in force at 2.4.2020 by S.S.I. 2020/107, reg. 2 (with reg. 3)