Non-Domestic Rates (Scotland) Act 2020 (asp 4) - Explanatory Notes

Explanatory Notes

Non-Domestic Rates (Scotland) Act 2020

2020 asp 4

11 March 2020

Introduction

1. These Explanatory Notes have been prepared by the Scottish Government in order to assist the reader of the Non-Domestic Rates (Scotland) Act 2020 (“the Act”). They do not form part of the Act and have not been endorsed by the Parliament.

2. These Notes should be read in conjunction with the Act. They are not, and are not meant to be, a comprehensive description of the Act. So where a section, or a part of a section, does not seem to require any explanation or comment, none is given. The time of publication of these Notes, as referred to in the text, is late 2022.