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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order makes provision on the form of valuation rolls and valuation notices.

Article 2 prescribes the form of a valuation roll which comes into force on or after 1 April 2023.

Article 3, together with schedule 1, sets out the information that is to be included in or via valuation notices issued on or after 1 April 2023.

Article 4, together with schedule 2, provides for the revocation of the Valuation Roll and Valuation Notice (Scotland) Order 1989, with effect from 1 April 2023.