Statutory Instrument 1994 No. 3199 (S.179)
The Valuation for Rating (Plant and Machinery) (Scotland) Regulations 1994
(The document as of February, 2008)
-- Back --
STATUTORY INSTRUMENTS
1994 No. 3199 (S.179)
RATING AND VALUATION
The Valuation for Rating (Plant and Machinery) (Scotland) Regulations 1994
| Laid before Parliament | 21st December 1994 |
| Coming into force | 1st April 1995 |
The Secretary of State, in exercise of the powers conferred on him by section 42 of the Lands Valuation (Scotland) Act 1854[1] and of all other powers enabling him in that behalf, hereby makes the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 1994 and shall come into force on 1st April 1995.
Prescribed classes of plant and machinery
2. The classes of plant and machinery set out in the Schedule to these Regulations are hereby prescribed for the purposes of the definition of "lands and heritages" in section 42 of the Lands Valuation (Scotland) Act 1854.
Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St. Andrew's House, Edinburgh
12th December 1994
Notes:[1] 1854 c. 91; section 42 is relevantly amended (with effect from 1st April 1995) by virtue of the Local Government etc. (Scotland) Act 1994 (c. 39), section 152 and S.I. 1994/3150.
-- Back --
