Non-Domestic Rates (Scotland) Act 2020, Section 6 is up to date with all changes known to be in force on or before 29 July 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
In section 72 of the Local Government Finance Act 1992 (dwellings chargeable to council tax), after subsection (4) insert—
“(4A)Where regulations under subsection (4) prescribe a class, the regulations may confer discretion on a local authority to determine, in such circumstances as may be prescribed, whether particular lands and heritages fall within that class.”.
Commencement Information
I1S. 6 in force at 5.11.2020 by S.S.I. 2020/327, sch.
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