http://www.legislation.gov.uk/uksi/1994/3199/signature/made
The Valuation for Rating (Plant and Machinery) (Scotland) Regulations 1994
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King's Printer of Acts of Parliament
2012-09-05
RATING AND VALUATION
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.
The Valuation for Rating (Plant and Machinery) (Scotland) Regulations 1994
Act
The Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000
reg.3
Valuation for Rating (Plant and Machinery) (S) Regs
Allan StewartParliamentary Under Secretary of State, Scottish OfficeSt. Andrew’s House,Edinburgh