(This note is not part of the Regulations)
These Regulations specify the classes of plant and machinery which, as from 1st April 1995, will be rateable in Scotland for the purposes of non-domestic rating. The Regulations reflect the recommendations contained in the Report of the Expert Advisory Committee chaired by Mr Derek Wood QC (Cm 2170). The Committee reviewed the rating of plant and machinery with a view to updating and harmonising it throughout the United Kingdom.