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

1. Introduction

2. The Act: an Overview

3. The Act: Section by Section

   1. Section 1: Effect of coronavirus on net annual values and rateable values of lands and heritages

   2. Section 2: Alteration of valuation roll

   3. Section 3: Interpretation

   4. Section 4: Revocation of the Valuation and Rating (Coronavirus) (Scotland) Order 2021

   5. Section 5: Commencement

   6. Section 6: Short title

4. Parliamentary History