The Valuation for Rating (Plant and Machinery) (Scotland) Amendment Regulations 2001
These Regulations amend the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000 by conferring exemption from rating on an additional class of plant and machinery, namely specified plant and machinery comprised in a combined heat and power station which is fully or partly exempt from climate change levy and which produces (at least in part) electrical power.