http://www.legislation.gov.uk/id/ssi/2019/41

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,”.