Non-Domestic Rates (Scotland) Bill [AS INTRODUCED] CONTENTS Section ART 1 P VERVIEW OF ACT AND INTERPRETATION OF REFERENCES TO OTHER ACTS O 1 Overview of Act and interpretation of references to other Acts ART 2 P DMINISTRATION AND ENFORCEMENT OF NON-DOMESTIC RATES A Valuation roll 2 Revaluation years 3 New or improved properties: mark in valuation roll 4 Entering of parks in valuation roll 5 Discretion of local authority to determine whether lands and heritages are dwellings 6 Valuation notices 7 Proposals to alter, and appeals against, valuation roll 8 Proposals and appeals: consequential modifications Reform of reliefs etc. 9 New or improved properties: rates relief 10 Charitable relief: independent schools 11 Power to reduce or remit rates for certain organisations: guidance 12 Non-use or underuse of lands and heritages: notification Failure to pay instalments 13 Failure to pay instalments ART 3 P NFORMATION NOTICES AND NOTIFICATIONS OF CHANGES OF CIRCUMSTANCES I 14 Assessor information notices 15 Local authority information notices 16 Duty to notify changes of circumstances 17 Offences in relation to information notices and notifications under section 16 18 Civil penalties for failure to comply with assessor information notices 19 Penalties under section 18: appeals and enforcement 20 Civil penalties for failure to comply with local authority information notices and for failure to notify changes in circumstances SP Bill 44 Session 5 (2019) ii Non-Domestic Rates (Scotland) Bill 21 Penalties under section 20: appeals and enforcement 22 Sections 19 and 21: consequential modifications ART 4 P ANTI-AVOIDANCE REGULATIONS 23 Anti-avoidance regulations 24 Meaning of “advantage” 25 Non-domestic rates avoidance arrangements 26 Meaning of “artificial” 27 Procedure for anti-avoidance regulations ART 5 P INAL PROVISIONS F 28 Interpretation 29 Ancillary provision 30 Commencement 31 Short title Non-Domestic Rates (Scotland) Bill 1 Part 1—Overview of Act and interpretation of references to other Acts THE FOLLOWING ACCOMPANYING DOCUMENTS ARE ALSO PUBLISHED: Explanatory Notes (SP Bill 44-EN), a Financial Memorandum (SP Bill 44-FM), a Policy Memorandum (SP Bill 44-PM) and statements on legislative competence (SP Bill 44-LC).