Legislation – The Valuation (Postponement of Revaluation) (Coronavirus) (Scotland) Order 2020

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Introduction

1 Citation and commencement

2 Postponement of revaluation

3 Amendment of Valuation Timetable (Scotland) Order 1995

4 Revocation

Signature

Explanatory note

Amendment of Valuation Timetable (Scotland) Order 19953.

In the Valuation Timetable (Scotland) Order 19955—

(a)

in article 2 (interpretation)6, for the definition of “year of revaluation”, substitute—

““year of revaluation” has the same meaning as in section 37(1) of the Local Government (Scotland) Act 1975”, and

(b)

in the schedule7, in the first entry in column 2 (valuations on basis of level of rents), for “which is 2 years prior to” substitute “preceding”.