Modification of section 2A of the Local Government (Scotland) Act 19752
1
Section 2A (mark in valuation roll for new or improved properties) of the Local Government (Scotland) Act 1975 is modified as follows.
2
In subsection (5)—
a
in paragraph (a)—
i
omit “and” in the last place it occurs,
ii
the words from “by the erection” to “heritages,” become sub-paragraph (i),
iii
after sub-paragraph (i) insert—
ii
by the installation of solar cells or solar panels, as specified in paragraph (n) of table 1 of the schedule of the 2000 Regulations, to the extent that the solar cells or solar panels fall within class 1 or class 2 in the schedule of the 2000 Regulations,
iii
by the installation of plant and machinery, to the extent that the plant and machinery falls within class 4 in the schedule of the 2000 Regulations, and
b
in paragraph (b), omit sub-paragraph (ii) and the “or” which immediately precedes it.
3
After subsection (11) insert—
12
In subsection (5)(a), “the 2000 Regulations” means the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 20002.