Non-Domestic Rates (Coronavirus) (Scotland) Bill [AS INTRODUCED] CONTENTS Section 1 Effect of coronavirus on net annual values and rateable values of lands and heritages 2 Alteration of valuation roll 3 Interpretation 4 Revocation of the Valuation and Rating (Coronavirus) (Scotland) Order 2021 5 Commencement 6 Short title SP Bill 8 Session 6 (2021) 1 Non-Domestic Rates (Coronavirus) (Scotland) Bill THE FOLLOWING ACCOMPANYING DOCUMENTS ARE ALSO PUBLISHED: Explanatory Notes (SP Bill 8-EN), a Financial Memorandum (SP Bill 8-FM), a Policy Memorandum (SP Bill 8-PM) and statements on legislative competence (SP Bill 8-LC).