# The Non-Domestic Rates (Miscellaneous Anti-Avoidance Measures) (Scotland) Regulations 2023, Part 2: Treatment of owners as liable to pay non-domestic rates




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Source: https://www.legislation.gov.uk/ssi/2023/92/part/2 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-miscellaneous-anti-avoidance-measures-scotland-regulations-2023/part-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.