Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016
2.—(1) The Non-Domestic Rates (Telecommunications Installations) (Scotland) Regulations 2016(1) are amended as follows.
(2) In regulation 2 (interpretation), for the entry for “Mobile Masts Pilot Area” substitute—
““Mobile Masts Pilot Area” means an area—
described by grid co-ordinates in a document entitled “Non-Domestic Rates Relief – Mobile Masts Pilot Extension – Eligible Grid References” and dated 12th February 2018; and
delineated in orange on one of the following maps—
the map entitled “Non-Domestic Rates Relief – Mobile Masts Pilot – Arran Eligible Area (A)” and dated 2nd February 2016;
the map entitled “Non-Domestic Rates Relief – Mobile Masts Pilot – Arran Eligible Area (B)” and dated 2nd February 2016;
the map entitled “Non-Domestic Rates Relief – Mobile Masts Pilot – Cairngorm Eligible Area” and dated 2nd February 2016;”.
(3) In regulation 3 (amount payable as rates – lands and heritage comprising tower or mast sites)—
(a)for “1st April 2016” in each place it occurs substitute “1st April 2018”; and
(b)for “31st March 2021” substitute “31st March 2029”.