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Non-Domestic Rates (Scotland) Act 2020
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37Anti-avoidance regulations
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(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.
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