Non-Domestic Rates (Scotland) Act 2020

1Overview of Act and interpretation of references to other ActsS

This adran has no associated Nodiadau Esboniadol

(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.