(Scotland) Act 1994, and (c) any other provision which provides for the rates leviable in respect of lands and heritages to be reduced or remitted. (4) In this section— 25 “enactment” includes an Act of the Scottish Parliament and an instrument made under such an Act, SP Bill 78A Session 6 (2025) 2 Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill Part 2—Final provisions “occupier” and “owner” have the meanings given by section 379 of the Local Government (Scotland) Act 1947.”. (3) The Valuation and Rating (Scotland) Act 1956 is modified in accordance with subsection (4). 5 (4) In section 16 (transference of liability for owners’ rates and consequential reduction of rents), after subsection (3) insert— “(4) In the case of any lands and heritages that have no occupier, subsection (1) is subject to section 24ZA of the Local Government (Scotland) Act 1966.”. (5) The modifications made by subsections (2) and (4) are to be treated as having had effect 10 since 1 April 2023. 1 P ART 2 F INAL PROVISIONS 2 Ancillary provision (1) The Scottish Ministers may...