The Act Part 2 – Administration and enforcement of non-domestic rates Section 23 – Procedure for regulations under section 22
115.Section 23 sets out the procedure and consultation requirements for regulations under section 22.
116.Subsection (1) provides that the regulations are subject to the affirmative procedure. Subsection (2) requires the Scottish Ministers to consult persons appearing to them to represent the interests of either local authorities or of assessors (or both), as they consider appropriate, a person or persons appearing to them to represent the interests of ratepayers or potential ratepayers, and such other persons as they consider appropriate, before laying a draft of the regulations before the Scottish Parliament.
117.Subsection (3) requires the Scottish Ministers to notify the Scottish Parliament about the consultation as soon as reasonably practicable after it begins, and subsection (4) requires them to have regard to any representations made as a result of the consultation.