{
  "url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020/section-37",
  "json_url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020/section-37.json",
  "legislation": "asp/2020/4",
  "legislation_title": "Non-Domestic Rates (Scotland) Act 2020",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020",
  "path": "section/37",
  "kind": "section",
  "number": "37",
  "heading": "Anti-avoidance regulations",
  "text": "(1) The Scottish Ministers may by regulations (“anti-avoidance regulations”) make such provision as they consider appropriate with a view to preventing or minimising advantages (see section 38) arising from non-domestic rates avoidance arrangements that are artificial (see sections 39 and 40).\n(2) The Scottish Ministers may not make anti-avoidance regulations unless they consider that it is appropriate to do so.\n(3) Anti-avoidance regulations—\n(a) may modify any enactment (but not this Part),\n(b) may make different provision for different purposes,\n(c) may make incidental, supplementary, consequential, transitional, transitory or saving provision.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 37 in force at 5.11.2020 by S.S.I. 2020/327, sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2020/4/section/37",
    "retrieved_at": "2026-10-29T20:12:52.341261+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."
}