Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 20163
In regulation 3 (amount payable as rates – lands and heritages comprising tower or mast sites)—
a
for “1st April 2018” in the first place it occurs substitute “1 April 2019”, and
b
in paragraph (b), for “is made in the valuation roll on or after 1st April 2018;” substitute “is or was made in the valuation roll on or after 1 April 2016,”.