EXPLANATORY NOTE
(This note is not part of the Order)
This Order amends the Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005 (“the principal Order”).
Article 2(2) deletes from a table in the principal Order companies no longer to be regarded as “fixed line operators” for its purposes and inserts companies that are to be regarded as such operators. The effect of being such an operator is that lands and heritages occupied by those operators are entered as a single entry in the valuation roll for Renfrewshire, despite being situated in different rating authority areas.