{
  "url": "https://openlegislation.uk/non-domestic-rates-coronavirus-scotland-act-2022/section-2",
  "json_url": "https://openlegislation.uk/non-domestic-rates-coronavirus-scotland-act-2022/section-2.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": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Alteration of valuation roll",
  "text": "(1) The assessor for each valuation area must, in respect of that area—\n(a) apply the rule imposed by section 1(1) to the valuation roll, and\n(b) make any resulting change to the net annual value or the rateable value of any lands and heritages.\n(2) This section applies both—\n(a) while the valuation roll is in force, and\n(b) after the valuation roll ceases to be in force.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 2 in force at 29.7.2022, see s. 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2022/7/section/2",
    "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."
}