In section 3 of the 1975 Act (provisions supplementary to sections 1 and 2)—
(a)after subsection (2) insert—
“(2ZA) A notice under subsection (2)—
(a)must include such information in relation to the rateable value included in the entry to which the notice relates as the Scottish Ministers may specify in regulations,
(b)may include such other information as the assessor considers appropriate.
(2ZB)The assessor may send a notice under subsection (2) by electronic means if—
(a)the assessor and the recipient of the notice have, before the notice is sent, agreed in writing that the assessor may send such a notice to the recipient by transmission to an electronic address and in an electronic form specified by the recipient for that purpose, and
(b)the notice is sent to that address in that form.”,
(b)after subsection (5) insert—
“(6)Regulations under subsection (2ZA)(a)—
(a)may make different provision for different purposes,
(b)may make incidental, supplementary, consequential, transitional, transitory or saving provision.
(7)Regulations under subsection (2ZA)(a) are subject to the negative procedure.”.
Commencement Information
I1S. 9 in force at 5.11.2020 by S.S.I. 2020/327, sch.