Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016 S

2.—(1) The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016 M1 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 10 February 2020,”.

(3) In regulation 3 (amount payable as rates – lands and heritages comprising tower or mast sites), for “1 April 2019” substitute “ 1 April 2020 ”.

Marginal Citations

M1 S.S.I. 2016/122, which was amended by S.S.I. 2018/63 and S.S.I. 2019/41.