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

PART 1 S Overview of Act and interpretation of references to other Acts

1 Overview of Act and interpretation of references to other Acts S

(1) This Act is arranged as follows—

• Part 2 amends the law about the administration and enforcement of non-domestic rates,

• Part 3 makes provision about information-gathering powers for assessors and local authorities,

• Part 4 makes provision about power for the Scottish Ministers to make regulations to tackle avoidance of non-domestic rates,

• Part 5 contains general and final provisions.

(2) In this Act—

• “the 1854 Act” means the Lands Valuation (Scotland) Act 1854,

• “the 1956 Act” means the Valuation and Rating (Scotland) Act 1956,

• “the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 1962,

• “the 1963 Act” means the Local Government (Financial Provisions) (Scotland) Act 1963,

• “the 1975 Act” means the Local Government (Scotland) Act 1975.