{
  "url": "https://openlegislation.uk/valuation-timetable-scotland-order-2022/article-3",
  "json_url": "https://openlegislation.uk/valuation-timetable-scotland-order-2022/article-3.json",
  "legislation": "ssi/2022/368",
  "legislation_title": "The Valuation Timetable (Scotland) Order 2022",
  "legislation_url": "https://openlegislation.uk/valuation-timetable-scotland-order-2022",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Basis of valuations",
  "text": "For the purposes of the Valuation Acts, valuations must be made—\n(a) on the basis of the levels of rents as at 1 April in the year preceding a year of revaluation, and\n(b) on the basis of the physical circumstances of properties as at 15 March in the year preceding a year of revaluation.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 3 in force at 6.2.2023, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2022/368/article/3",
    "retrieved_at": "2026-10-28T20:47:27.365155+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."
}