The Non-Domestic Rating (Telecommunications and Canals) (Scotland) Amendment Order 2006
This Order amends article 2 of the Non-Domestic Rating (Telecommunications and Canals) (Scotland) Order 1995 (“the 1995 Order”), and inserts new articles 2A and 2B, with effect from 1st January 2007. The 1995 Order made provision for the treatment as a single valuation unit for non-domestic rating purposes of certain property in Scotland which would otherwise be treated as several such units, including certain telecommunications property.