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 05/11/2020

2 Revaluation years S

In section 37(1) of the 1975 Act (general interpretation), in the definition of “year of revaluation”—

(a) for “2017-18” substitute “ 2022-23 ”,

(b) for “fifth” substitute “ third ”.