Legislation – The Valuation (Proposals Procedure) (Scotland) Amendment Regulations 2023
Changes to legislation:
There are currently no known outstanding effects for The Valuation (Proposals Procedure) (Scotland) Amendment Regulations 2023, Section 2.
Changes to Legislation
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Amendment of the Valuation (Proposals Procedure) (Scotland) Regulations 20222.
(1)
(2)
“Last date for making certain proposals in the revaluation year 2023-2417A.
(1)
In relation to the making of any entry in or alteration to the valuation roll in the year of revaluation 2023-24, the last date for making a proposal where the circumstances in section 3ZA(2)(a) of the 1975 Act apply (proprietor, tenant or occupier receives a valuation notice under section 3(2) of the 1975 Act) is whichever is the later of—
(a)
31 August 2023,
(b)
the last day of the period of 4 months beginning with the date on which the notice under section 3(2) of the 1975 Act3 was sent to the proprietor, tenant or occupier of the lands and heritages.(2)
Where paragraph (1) applies, the timescale set out in column 2 of the fifth entry in schedule 1 of the 2022 Order4 does not apply.”.