Legislation – Non-Domestic Rates (Coronavirus) (Scotland) Act 2022
Changes to legislation:
There are currently no known outstanding effects for the Non-Domestic Rates (Coronavirus) (Scotland) Act 2022, Section 2.
Changes to Legislation
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2Alteration of valuation roll
(1)
The assessor for each valuation area must, in respect of that area—
(a)
apply the rule imposed by section 1(1) to the valuation roll, and
(b)
make any resulting change to the net annual value or the rateable value of any lands and heritages.
(2)
This section applies both—
(a)
while the valuation roll is in force, and
(b)
after the valuation roll ceases to be in force.