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Statutory Instruments of the Scottish Parliament |
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You are here: BAILII >> Databases >> Statutory Instruments of the Scottish Parliament >> The Valuation for Rating (Plant and Machinery) (Scotland) Amendment Regulations 2001 URL: http://www.bailii.org/scot/legis/num_reg/2001/20010115.html |
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The Scottish Ministers, in exercise of the powers conferred by section 42 of the Lands Valuation (Scotland) Act 1854[1] and of all other powers enabling them in that behalf, hereby make the following Regulations: Citation, commencement and extent 1. These Regulations may be cited as the Valuation for Rating (Plant and Machinery) (Scotland) Amendment Regulations 2001 and shall come into force on 1st April 2001. Amendment of the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000 2. - (1) The Schedule to the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000[2] shall be amended as follows. (2) In Class 1, for paragraph (a) substitute-
(ii) (aa) the plant and machinery is that of a combined heat and power station which is fully exempt or partly exempt within the meaning of paragraph 148(2) or, as the case may be, 148(3) of Schedule 6 to the Finance Act 2000[3];
(cc) the power is at least in part electrical power;".
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| © Crown copyright 2001 | Prepared 18 April 2001 |
