Regulation 9 Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016I1

The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016^f1 are amended as follows.

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,”.

In regulation 3 (amount payable as rates – lands and heritages comprising tower or mast sites) for “1 April 2021” substitute “1 April 2022”.