PART 4Anti-avoidance regulations
37Anti-avoidance regulations
(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.