http://www.legislation.gov.uk/uksi/1994/3199/regulation/2/made

The Valuation for Rating (Plant and Machinery) (Scotland) Regulations 1994

Solar energy

Water meters

King's Printer of Acts of Parliament

2012-09-05

RATING AND VALUATION

These Regulations specify the classes of plant and machinery which, as from 1st April 1995, will be rateable in Scotland for the purposes of non-domestic rating. The Regulations reflect the recommendations contained in the Report of the Expert Advisory Committee chaired by Mr Derek Wood QC (Cm 2170). The Committee reviewed the rating of plant and machinery with a view to updating and harmonising it throughout the United Kingdom.