# Non-Domestic Rates (Scotland) Act 2020, Section 12: Restriction on making complaints


In section 13 of the 1854 Act (complaints with regard to valuations)—
(a) the existing text becomes subsection (1),
(b) after that subsection insert—
“(2) A person may not make a complaint as mentioned in subsection (1) in respect of lands and heritages of which the person is the proprietor, tenant or occupier.”.

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Source: https://www.legislation.gov.uk/asp/2020/4/section/12 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-scotland-act-2020/section-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.