Non-Domestic Rates (Scotland) Act 2020

2Revaluation yearsS

This section has no associated Explanatory Notes

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 ”.

Commencement Information

I1S. 2(b) in force at 5.11.2020 by S.S.I. 2020/327, sch.