Part I Valuation
F18B Property used for road user charging scheme to be excluded from valuation roll
1
There shall not be entered in the valuation roll any lands and heritages—
a
that consist of a road in respect of which charges are imposed by a charging scheme made under Part 3 of the Transport (Scotland) Act 2001 (asp 2); or
b
subject to subsection (2) below, that are used solely for or in connection with the operation of such a scheme.
2
Lands and heritages such as are mentioned in subsection (1)(b) above do not include office buildings.