Non-Domestic Rates (Coronavirus) (Scotland) Act 2022

  1. Introduction

  2. The Act: an Overview

  3. The Act: Section by Section

    1. Section 1: Effect of coronavirus on net annual values and rateable values of lands and heritages

    2. Section 2: Alteration of valuation roll

    3. Section 3: Interpretation

    4. Section 4: Revocation of the Valuation and Rating (Coronavirus) (Scotland) Order 2021

    5. Section 5: Commencement

    6. Section 6: Short title

  4. Parliamentary History