The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2014

EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends the Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005 (“the 2005 Order”).

Article 2 of this Order inserts three companies as a “fixed line operator” for the purposes of article 7A of the 2005 Order which makes provision for the treatment in the valuation roll of lands and heritages within the fixed line telecommunications industry.