Regulation 2 Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016

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

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