Non-Domestic Rates (Coronavirus) (Scotland) Bill [AS AMENDED AT STAGE 2] An Act of the Scottish Parliament to make provision about the effect of coronavirus on the calculation of the net annual value and rateable value of lands and heritages for the purpose of non-domestic rates. 1 Effect of coronavirus on net annual values and rateable values of lands and heritages 5 (1) In calculating the net annual value or rateable value of any lands and heritages in respect of which a relevant determination is made, no account...