# Non-Domestic Rates (Scotland) Act 2020, Section 37: Anti-avoidance regulations


(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).
(2) The Scottish Ministers may not make anti-avoidance regulations unless they consider that it is appropriate to do so.
(3) Anti-avoidance regulations—
(a) may modify any enactment (but not this Part),
(b) may make different provision for different purposes,
(c) may make incidental, supplementary, consequential, transitional, transitory or saving provision.

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Source: https://www.legislation.gov.uk/asp/2020/4/section/37 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-scotland-act-2020/section-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.