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

2Alteration of valuation rollS

This adran has no associated Nodiadau Esboniadol

(1)The assessor for each valuation area must, in respect of that area—

(a)apply the rule imposed by section 1(1) to the valuation roll, and

(b)make any resulting change to the net annual value or the rateable value of any lands and heritages.

(2)This section applies both—

(a)while the valuation roll is in force, and

(b)after the valuation roll ceases to be in force.

Commencement Information

I1S. 2 in force at 29.7.2022, see s. 5