Non-Domestic Rates (Scotland) Act 2020

12Restriction on making complaints

This section has no associated Explanatory Notes

In section 13 of the 1854 Act (complaints with regard to valuations)—

(a)the existing text becomes subsection (1),

(b)after that subsection insert—

(2)A person may not make a complaint as mentioned in subsection (1) in respect of lands and heritages of which the person is the proprietor, tenant or occupier..