
1 
This Order may be cited as the Valuation (Postponement of Revaluation) (Coronavirus) (Scotland) Order 2020 and comes into force on the day after the day on which it is made.
2 
In section 37(1) (general interpretation) of the Local Government (Scotland) Act 1975, in the definition of “year of revaluation”, for “2017-18” substitute “2023-24”.
3 
In the Valuation Timetable (Scotland) Order 1995—
(a) in article 2 (interpretation), for the definition of “year of revaluation”, substitute—“
 “year of revaluation” has the same meaning as in section 37(1) of the Local Government (Scotland) Act 1975”, and
(b) in the schedule, in the first entry in column 2 (valuations on basis of level of rents), for “which is 2 years prior to” substitute “preceding”.
4 
The Valuation (Postponement of Revaluation) (Scotland) Order 2013 is revoked.
BEN MACPHERSON
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
4th December 2020