{
  "url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020-commencement-no-2-transitional-and-saving-provisions-regulations-2020/schedule",
  "json_url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020-commencement-no-2-transitional-and-saving-provisions-regulations-2020/schedule.json",
  "legislation": "ssi/2020/327",
  "legislation_title": "The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020-commencement-no-2-transitional-and-saving-provisions-regulations-2020",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "Column 1Provisions of the Act\nColumn 2Subject matter\nColumn 3Appointed day\nSection 2, apart from subsection (a)\nRevaluation years\n5 November 2020\nSection 4\nPower of Scottish Ministers to remove exempt status of lands and heritages\n1 April 2022\nSection 5\nEntering of parks in valuation roll\n1 April 2023\nSection 6\nDiscretion of local authority to determine whether lands and heritages are dwellings\n5 November 2020\nSection 7\nAgreement as to valuation\n5 November 2020\nSection 8\nDraft valuation roll and draft valuation notices\n5 November 2020\nSection 9\nValuation notices\n5 November 2020\nSection 11\nProposals and appeals: consequential modifications\n1 April 2023\nSection 12\nRestriction on making complaints\n1 April 2023\nSection 14\nNew or improved properties: rates relief\n5 November 2020\nSection 15\nContribution to net-zero emissions target: rates relief\n5 November 2020\nSection 16\nSpecialist music provision in public schools: rates relief\n5 November 2020\nSection 17\nCharitable relief: independent schools\n1 April 2022\nSection 18\nPower to reduce or remit rates for certain organisations: guidance\n5 November 2020\nSection 20\nNon-use or underuse of lands and heritages: notification\n1 April 2021\nSection 21\nFailure to pay instalments\n1 April 2021\nSection 22\nElectronic communication of information\n5 November 2020\nSection 23\nProcedure for regulations under section 22\n5 November 2020\nSection 24\nDuty to report on number of assessors and availability of resources\n5 November 2020\nSection 25\nStatus of secretary of valuation appeal panel\n5 November 2020\nSection 26 (insofar as not already in force)\nAssessor information notices\n1 April 2021\nSection 27\nLocal authority information notices\n1 April 2021\nSection 28\nDuty to notify changes of circumstances\n1 April 2021\nSection 29 (insofar as not already in force)\nOffences in relation to information notices and notifications under section 28\n1 April 2021\nSection 30 (insofar as not already in force)\nCivil penalties for failure to comply with assessor information notices\n5 November 2020\nSection 32\nPayment of penalties into the Scottish Consolidated Fund\n5 November 2020\nSection 33\nCivil penalties for failure to comply with local authority information notices and for failure to notify changes in circumstances\n1 April 2021\nSection 34(1) to (4)\nPenalties under section 33: appeals\n1 April 2021\nSection 34(5) to (8)\nPenalties under section 33: appeal regulations\n5 November 2020\nSection 35\nPenalties under section 33: enforcement\n1 April 2021\nSection 36\nSections 31 and 34: consequential modifications\n1 April 2021\nSection 37\nAnti-avoidance regulations\n5 November 2020\nSection 38\nMeaning of “advantage”\n5 November 2020\nSection 39\nNon-domestic rates avoidance arrangements\n5 November 2020\nSection 40\nMeaning of “artificial”\n5 November 2020\nSection 41\nProcedure for anti-avoidance regulations\n5 November 2020",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in sch. substituted (11.11.2022) by The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment (No. 2) Regulations 2022 (S.S.I. 2022/301), regs. 1, 2(4)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in sch. substituted (11.11.2022) by The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment (No. 2) Regulations 2022 (S.S.I. 2022/301), regs. 1, 2(4)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in sch. substituted (23.3.2021) by The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment Regulations 2021 (S.S.I. 2021/120), regs. 1, 2(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. in force at 5.11.2020, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2020/327/schedule",
    "retrieved_at": "2026-10-28T21:00:08.160232+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."
}