PART 3

Miscellaneous Non-Domestic Rating Amendments

Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016
8
1
The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016 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”.
S.S.I. 2016/122, which was amended by S.S.I. 2018/63, S.S.I. 2019/41 and S.S.I. 2020/41.
Reg. 8 in force at 1.4.2021, see reg. 1