(1)The Scottish Ministers may by regulations (“anti-avoidance regulations”) make such provision as they consider appropriate with a view to preventing or minimising advantages (see section 38) arising from non-domestic rates avoidance arrangements that are artificial (see sections 39 and 40).
(2)The Scottish Ministers may not make anti-avoidance regulations unless they consider that it is appropriate to do so.
(3)Anti-avoidance regulations—
(a)may modify any enactment (but not this Part),
(b)may make different provision for different purposes,
(c)may make incidental, supplementary, consequential, transitional, transitory or saving provision.
Commencement Information
I1S. 37 in force at 5.11.2020 by S.S.I. 2020/327, sch.