1 Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill Part 1—Non-domestic rates: liability of owners of unoccupied properties THE FOLLOWING ACCOMPANYING DOCUMENTS ARE ALSO PUBLISHED: Explanatory Notes (SP Bill 78-EN), a Financial Memorandum (SP Bill 78-FM), a Policy Memorandum (SP Bill 78-PM), a Delegated Powers Memorandum (SP Bill 78-DPM) and statements on legislative competence (SP Bill 78-LC).