The Non-Domestic Rates (Miscellaneous Anti-Avoidance Measures) (Scotland) Regulations 2023

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1. Introductory Text

2. Expand +/Collapse -

   PART 1 Introductory and interpretation

   1. 1. Citation and commencement

   2. 2. Interpretation

   3. 3. Sending notices by means of electronic communication

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   PART 2 Treatment of owners as liable to pay non-domestic rates

   1. 4. Circumstances in which owners must be treated as liable for non-domestic rates

   2. 5. Notification of owner of intention to treat as liable for payment of non-domestic rates

   3. 6. Date from which owner treated as liable

   4. 7. Removal of relief and subsequent applications for relief

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   PART 3 Disregarding of changes leading to reduction in rateable value

   1. 8. Circumstances in which changes causing a reduction in rateable value are to be disregarded

   2. 9. Notice of intention to disregard change

5. Signature

6. Explanatory Note