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The Valuation and Rating (Exempted Classes) (Scotland) Order 1998
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- 1998 No. 688 (S. 35)
- Article 3
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Exempted lands and heritages
3.—(1) No lands and heritages consisting of a pipe-line shall be entered in the valuation roll.
(2) Where, at the date of this Order coming into force, lands and heritages consisting of a pipe-line are already entered in the valuation roll, the assessor shall delete those lands and heritages from the roll.
(3) Any deletion required under paragraph (2) shall have effect as from 1st April 1996 or from the date on which the relevant entry in the valuation roll became effective, whichever is the later.
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