# The Valuation and Rating (Exempted Classes) (Scotland) Order 2002, Article 3: Exempted lands and heritages


No lands and heritages consisting of a pipe-line shall be entered in the valuation roll.

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Source: https://www.legislation.gov.uk/ssi/2002/262/article/3 (the official version)
Page: https://openlegislation.uk/valuation-and-rating-exempted-classes-scotland-order-2002/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.