Non-Domestic Rates (Coronavirus) (Scotland) Act 2022
1Effect of coronavirus on net annual values and rateable values of lands and heritages
2Alteration of valuation roll
3Interpretation
4Revocation of the Valuation and Rating (Coronavirus) (Scotland) Order 2021
5Commencement
6Short title

Non-Domestic Rates (Coronavirus) (Scotland) Act 2022

2022 asp 7

An Act of the Scottish Parliament to make provision about the effect of coronavirus on the calculation of the net annual value and rateable value of lands and heritages for the purpose of non-domestic rates.