PART 3Miscellaneous Non-Domestic Rating Amendments
Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 20168.
(1)
The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 201623 are amended as follows.
(2)
In regulation 2 (interpretation), for paragraph (a) of the entry for “Mobile Masts Pilot Area” substitute—
“(a)
described by grid co-ordinates in a document entitled “Non-Domestic Rates Relief – Mobile Masts Pilot Extension – Eligible Grid References” and dated 29 January 2021,”.
(3)
In regulation 3 (amount payable as rates – lands and heritages comprising tower or mast sites), for “1 April 2020” substitute “1 April 2021”.