PART 3Miscellaneous Non-Domestic Rating Amendments
Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016I19
1
The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 201624 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 08 February 2022,
3
In regulation 3 (amount payable as rates – lands and heritages comprising tower or mast sites) for “1 April 2021” substitute “1 April 2022”
.