Non-Domestic Rates (Scotland) Bill 17 Part 4—Anti-avoidance regulations 22 Sections 19 and 21: consequential modifications (1) In section 13 of the 1956 Act (times for giving notices etc.), after subsection (3A) (inserted by section 8(1)) insert— “(3B) This section does not apply to any notice or thing required to be given or done 5 in relation to an appeal under section 19 or 21 of the Non-Domestic Rates (Scotland) Act 2020.”. (2) In section 15(2) of the 1963 Act (proceedings in appeals), after “1975” (inserted by section 8(2)) insert “or appeals under section 19 or 21 of the Non-Domestic Rates (Scotland) Act 2020”. 10 P ART 4 A NTI - AVOIDANCE REGULATIONS 23 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 15 advantages (see section 24) arising from non-domestic rates avoidance arrangements that are artificial (see sections 25 and 26...