Non-Domestic Rates (Scotland) Bill 11 Part 2—Administration and enforcement of non-domestic rates 8A Restriction on making complaints In section 13 of the 1854 Act (complaints with regard to valuations)— (a) the existing text becomes subsection (1), (b) after that subsection insert— 5 “(2) A person may not make a complaint as mentioned in subsection (1) in respect of lands and heritages of which the person is the proprietor, tenant or occupier.”. 8B Meaning of “material change of circumstances” In section 37 (interpretation) of the 1975 Act, in the definition of “material change of 10 circumstances”— (a) the words from “and, without prejudice to” to the end become paragraph (a), and (b) after that paragraph insert— “(b) but does not include any change— (i) in the rent of the lands and heritages (or any other lands and 15 heritages), or (ii) in the level of valuations generally or in the value of lands and heritages generally,”. Levying...