The Valuation and Rating (Exempted Classes) (Scotland) Order 1998
This Order provides for the exemption from rating of pipe-lines used for transporting natural gas from Scotland to Northern Ireland or the Republic of Ireland. Where such a pipe-line has already been entered in the valuation roll as at the date of this Order coming into force, the assessor requires to delete the entry as from 1st April 1996 or whenever it became effective, whichever is later.