Citation and commencement
1. These Regulations may be cited as the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 1994 and shall come into force on 1st April 1995.
Prescribed classes of plant and machinery
2. The classes of plant and machinery set out in the Schedule to these Regulations are hereby prescribed for the purposes of the definition of “lands and heritages” in section 42 of the Lands Valuation (Scotland) Act 1854.
Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St. Andrew’s House,
Edinburgh
12th December 1994