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The Valuation for Rating (Plant and Machinery) (Scotland) Amendment Regulations 2001

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Amendment of the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000

2.—(1) The Schedule to the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000(1) shall be amended as follows.

(2) In Class 1, for paragraph (a) substitute–

(a)“excepted plant and machinery” means plant and machinery on the lands and heritages used or intended to be used for generation, storage, transformation or transmission of power where either–

(i)the power is mainly or exclusively for distribution for sale to consumers; or

(ii)(aa)the plant and machinery is that of a combined heat and power station which is fully exempt or partly exempt within the meaning of paragraph 148(2) or, as the case may be, 148(3) of Schedule 6 to the Finance Act 2000(2);

(bb)the plant and machinery is within paragraphs (b), (c), (d) or (k) of Table 1 below; and

(cc)the power is at least in part electrical power;.

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