The Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2016

Amendment of regulation 3

3.  In regulation 3 (amount payable as rates – lands and heritages used for renewable energy generation)—

(a) in paragraph (1)—

(i) after sub-paragraph (a), insert—

“(aa) the lands and heritages are used for a project falling within regulation 3A (whether that project is carried out wholly on those lands and heritages or partly on those, and partly on other, lands and heritages);”; and

(ii) at the end of sub-paragraph (b), insert “on or after 1st April 2016”;

(b) in paragraph (2), for “paragraph (4)” substitute “regulation 3C(3)”; and

(c) omit paragraphs (3) and (4).