# The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020, Schedule

Extent: S

Column 1Provisions of the Act
Column 2Subject matter
Column 3Appointed day
Section 2, apart from subsection (a)
Revaluation years
5 November 2020
Section 4
Power of Scottish Ministers to remove exempt status of lands and heritages
1 April 2022
Section 5
Entering of parks in valuation roll
1 April 2023
Section 6
Discretion of local authority to determine whether lands and heritages are dwellings
5 November 2020
Section 7
Agreement as to valuation
5 November 2020
Section 8
Draft valuation roll and draft valuation notices
5 November 2020
Section 9
Valuation notices
5 November 2020
Section 11
Proposals and appeals: consequential modifications
1 April 2023
Section 12
Restriction on making complaints
1 April 2023
Section 14
New or improved properties: rates relief
5 November 2020
Section 15
Contribution to net-zero emissions target: rates relief
5 November 2020
Section 16
Specialist music provision in public schools: rates relief
5 November 2020
Section 17
Charitable relief: independent schools
1 April 2022
Section 18
Power to reduce or remit rates for certain organisations: guidance
5 November 2020
Section 20
Non-use or underuse of lands and heritages: notification
1 April 2021
Section 21
Failure to pay instalments
1 April 2021
Section 22
Electronic communication of information
5 November 2020
Section 23
Procedure for regulations under section 22
5 November 2020
Section 24
Duty to report on number of assessors and availability of resources
5 November 2020
Section 25
Status of secretary of valuation appeal panel
5 November 2020
Section 26 (insofar as not already in force)
Assessor information notices
1 April 2021
Section 27
Local authority information notices
1 April 2021
Section 28
Duty to notify changes of circumstances
1 April 2021
Section 29 (insofar as not already in force)
Offences in relation to information notices and notifications under section 28
1 April 2021
Section 30 (insofar as not already in force)
Civil penalties for failure to comply with assessor information notices
5 November 2020
Section 32
Payment of penalties into the Scottish Consolidated Fund
5 November 2020
Section 33
Civil penalties for failure to comply with local authority information notices and for failure to notify changes in circumstances
1 April 2021
Section 34(1) to (4)
Penalties under section 33: appeals
1 April 2021
Section 34(5) to (8)
Penalties under section 33: appeal regulations
5 November 2020
Section 35
Penalties under section 33: enforcement
1 April 2021
Section 36
Sections 31 and 34: consequential modifications
1 April 2021
Section 37
Anti-avoidance regulations
5 November 2020
Section 38
Meaning of “advantage”
5 November 2020
Section 39
Non-domestic rates avoidance arrangements
5 November 2020
Section 40
Meaning of “artificial”
5 November 2020
Section 41
Procedure for anti-avoidance regulations
5 November 2020

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Source: https://www.legislation.gov.uk/ssi/2020/327/schedule (the official version)
Page: https://openlegislation.uk/non-domestic-rates-scotland-act-2020-commencement-no-2-transitional-and-saving-provisions-regulations-2020/schedule
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.