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2.—(1) The Valuation (Proposals Procedure) (Scotland) Regulations 2022(1) are amended in accordance with paragraph (2).
(2) After regulation 17 (disapplication of regulations 7, 9, 10, 12 and 16), insert—
17A.—(1) In relation to the making of any entry in or alteration to the valuation roll in the year of revaluation 2023-24, the last date for making a proposal where the circumstances in section 3ZA(2)(a) of the 1975 Act apply (proprietor, tenant or occupier receives a valuation notice under section 3(2) of the 1975 Act) is whichever is the later of—
(a)31 August 2023,
(b)the last day of the period of 4 months beginning with the date on which the notice under section 3(2) of the 1975 Act(2) was sent to the proprietor, tenant or occupier of the lands and heritages.
(2) Where paragraph (1) applies, the timescale set out in column 2 of the fifth entry in schedule 1 of the 2022 Order(3) does not apply.”.
Section 3(2) was amended by schedule 4 of the Local Government and Rating Act 1997 (c. 29) and section 10(3) of the Non-Domestic Rates (Scotland) Act 2020 (asp 4).
S.S.I. 2022/368, which was relevantly amended by S.S.I. 2023/109.
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