Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016S
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8.—(1) The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016(1) 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”.
(1)
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.