Changes to legislation:
There are currently no known outstanding effects for The Valuation Timetable (Scotland) Order 2022, Section 3.
Changes to Legislation
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Basis of valuations3.
For the purposes of the Valuation Acts, valuations must be made—
(a)
on the basis of the levels of rents as at 1 April in the year preceding a year of revaluation, and
(b)
on the basis of the physical circumstances of properties as at 15 March in the year preceding a year of revaluation.