Section 2, apart from subsection (a),Revaluation years,5 November 2020,
Section 4,Power of Scottish Ministers to remove exempt status of lands and heritages,1 April 2022,
Section 5,Entering of parks in valuation roll,1 April 2023,
Section 6,Discretion of local authority to determine whether lands and heritages are dwellings,5 November 2020,
Section 7,Agreement as to valuation,5 November 2020,
Section 8,Draft valuation roll and draft valuation notices,5 November 2020,
Section 9,Valuation notices,5 November 2020,
Section 11,Proposals and appeals: consequential modifications,1 April 2022,
Section 12,Restriction on making complaints,1 April 2022,
Section 14,New or improved properties: rates relief,5 November 2020,
Section 15,Contribution to net-zero emissions target: rates relief,5 November 2020,
Section 16,Specialist music provision in public schools: rates relief,5 November 2020,
Section 17,Charitable relief: independent schools,1 April 2021,
Section 18,Power to reduce or remit rates for certain organisations: guidance,5 November 2020,
Section 20,Non-use or underuse of lands and heritages: notification,1 April 2021,
Section 21,Failure to pay instalments,1 April 2021,
Section 22,Electronic communication of information,5 November 2020,
Section 23,Procedure for regulations under section 22,5 November 2020,
Section 24,Duty to report on number of assessors and availability of resources,5 November 2020,
Section 25,Status of secretary of valuation appeal panel,5 November 2020,
Section 26 (insofar as not already in force),Assessor information notices,1 April 2021,
Section 27,Local authority information notices,1 April 2021,
Section 28,Duty to notify changes of circumstances,1 April 2021,
Section 29 (insofar as not already in force),Offences in relation to information notices and notifications under section 28,1 April 2021,
Section 30 (insofar as not already in force),Civil penalties for failure to comply with assessor information notices,5 November 2020,
Section 32,Payment of penalties into the Scottish Consolidated Fund,5 November 2020,
Section 33,Civil penalties for failure to comply with local authority information notices and for failure to notify changes in circumstances,1 April 2021,
Section 34(1) to (4),Penalties under section 33: appeals,1 April 2021,
Section 34(5) to (8),Penalties under section 33: appeal regulations,5 November 2020,
Section 35,Penalties under section 33: enforcement,1 April 2021,
Section 36,Sections 31 and 34: consequential modifications,1 April 2021,
Section 37,Anti-avoidance regulations,5 November 2020,
Section 38,Meaning of “advantage”,5 November 2020,
Section 39,Non-domestic rates avoidance arrangements,5 November 2020,
Section 40,Meaning of “artificial”,5 November 2020,
Section 41,Procedure for anti-avoidance regulations,5 November 2020,