(1)Anti-avoidance regulations are subject to the affirmative procedure.
(2)Before laying a draft of a Scottish statutory instrument containing anti-avoidance regulations before the Scottish Parliament, the Scottish Ministers—
(a)must consult such person or persons as appear to the Scottish Ministers to represent the interests of—
(i)local authorities, or
(ii)assessors,
as the Scottish Ministers consider appropriate, and
(b)may consult—
(i)such ratepayers or potential ratepayers, and
(ii)such other persons,
as the Scottish Ministers consider appropriate.
(3)Consultation under subsection (2) must include a copy of the proposed anti-avoidance regulations.
(4)The Scottish Ministers must, as soon as reasonably practicable after consultation under subsection (2) begins, notify the Scottish Parliament about the consultation.
(5)The Scottish Ministers must have regard to any representations about the draft anti-avoidance regulations received as a result of the consultation.
(6)When laying a draft of a Scottish statutory instrument containing anti-avoidance regulations, the Scottish Ministers must also lay before the Scottish Parliament a document which—
(a)explains why the Scottish Ministers consider that it is appropriate to make the anti-avoidance regulations, and
(b)gives details of—
(i)the consultation,
(ii)any representations received as a result of the consultation, and
(iii)the changes (if any) made to the draft anti-avoidance regulations as a result of those representations.