{
  "url": "https://openlegislation.uk/draft-non-domestic-rates-miscellaneous-anti-avoidance-measures-scotland-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rates-miscellaneous-anti-avoidance-measures-scotland-regulations-2023/introduction.json",
  "legislation": "sdsi/2023/9780111056370",
  "legislation_title": "The Non-Domestic Rates (Miscellaneous Anti-Avoidance Measures) (Scotland) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/draft-non-domestic-rates-miscellaneous-anti-avoidance-measures-scotland-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "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.\nRating And Valuation\nMade 2023\nComing into force 1st April 2023\nThe 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.\nIn 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.\nIn 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2020 asp 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2023/9780111056370/introduction",
    "retrieved_at": "2026-10-30T15:29:57.339249+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}