Non-Domestic Rates (Scotland) Bill 7 Part 2—Administration and enforcement of non-domestic rates (2ZB) The assessor may send a notice under subsection (2) by electronic means if— (a) the assessor and the recipient of the notice have, before the notice is sent, agreed in writing that the assessor may send such a notice to the recipient by transmission to an electronic address and in an electronic form 5 specified by the recipient for that purpose, and (b) the notice is sent to that address in that form.”, (b) after subsection (5) insert— “(6) Regulations under subsection (2ZA)(a)— (a) may make different provision for different purposes, 10 (b) may make incidental, supplementary, consequential, transitional, transitory or saving provision. (7) Regulations under subsection (2ZA)(a) are subject to the negative procedure.”. 7 Proposals to alter, and appeals against, valuation roll (1) The 1975 Act is amended as follows. 15 (2) In section 2 (alterations to valuation roll which is in force)— (a) in subsection (3), after “entry” where it second occurs insert “or an agreement is reached under section 3ZA(5)(a) or (b),”, (b) after subsection (3) insert— “(3A) Where an appeal has been made to the valuation appeal committee in relation 20 to the entry, subsection (3) applies only if the appeal has been withdrawn.”. (3) In section 3 (provisions supplementary to sections 1 and 2)— (a) in subsection (2), the words from “; and any such person” to the end are repealed, (b) subsections (2A), (2B), (4) and (4A) are repealed, (c) in subsection (5), after “pending” insert “proposal under section 3ZA(1),”. 25 (4) After section 3 insert— “3ZA Proposal to alter entry in valuation roll (1) The proprietor, tenant...