Draft Regulations laid before the Scottish Parliament under section 41(1) of the Non-Domestic Rates (Scotland) Act 2020 for approval by resolution of the Scottish Parliament.
2023 No.
Rating And Valuation
The Non-Domestic Rates (Miscellaneous Anti-Avoidance Measures) (Scotland) Regulations 2023
Made 2023
Coming into force 1st April 2023

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 37(1) of the Non-Domestic Rates (Scotland) Act 2020 (“the 2020 Act”) and all other powers enabling them to do so.
2020 asp 4.
In accordance with section 41(1) of the 2020 Act, a draft of these Regulations have been laid before and approved by resolution of the Scottish Parliament.
In accordance with section 41(2), (4) and (5) of the 2020 Act the Scottish Ministers have consulted such persons appearing to them to represent the interests of local authorities and assessors as the Scottish Ministers considered appropriate, together with such other persons as they considered appropriate, have notified the Scottish Parliament about the consultation, and have had regard to representations received.