The Scottish Government has had regard, when deciding where and how provisions should be set out in subordinate legislation rather than on the face of the Bill, to the need to: 2 This document relates to the Non-Domestic Rates (Scotland) Bill (SP Bill 44) as introduced in the Scottish Parliament on 25 March 2019 • strike the right balance between the importance of the issue and providing flexibility to respond to changing circumstances; • make proper use of valuable parliamentary time; • take account of the likely frequency of amendment; • allow detailed administrative arrangements to be kept up to date...