{
  "url": "https://openlegislation.uk/non-domestic-rates-coronavirus-scotland-act-2022/introduction",
  "json_url": "https://openlegislation.uk/non-domestic-rates-coronavirus-scotland-act-2022/introduction.json",
  "legislation": "asp/2022/7",
  "legislation_title": "Non-Domestic Rates (Coronavirus) (Scotland) Act 2022",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-coronavirus-scotland-act-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "An Act of the Scottish Parliament to make provision about the effect of coronavirus on the calculation of the net annual value and rateable value of lands and heritages for the purpose of non-domestic rates.\nThe Bill for this Act of the Scottish Parliament was passed by the Parliament on 21st June 2022 and received Royal Assent on 28th July 2022",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2022/7/introduction",
    "retrieved_at": "2026-10-29T20:12:21.417898+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."
}