Legislation – The Valuation Timetable (Disposal of Appeals and Complaints) (Coronavirus) (Scotland) Amendment Order 2020

EXPLANATORY NOTE
(This note is not part of the Order)

This Order amends the Valuation Timetable (Scotland) Order 1995 (“the 1995 Order”) which prescribes dates on which, and periods within which, various things require to be done in relation to a valuation roll.

Article 2 amends the schedule of the 1995 Order to make the last date for the disposal by a valuation appeal committee of an appeal or complaint lodged with it 31 December in the fourth year following the year of revaluation, instead of 31 December in the third year following a year of revaluation, unless one of the other prescribed rules provides for a later disposal date.