This Order may be cited as the Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2020 and comes into force on 1 April 2020.
Article 2Amendment of the Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005#
(1)The Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005 is amended as follows.
(2)For article 7A(2) (fixed line telecommunications) substitute—“2 A “fixed line operator”, for the purposes of this article, is any of the companies registered with the following names and registration numbers—”
(3)After article 9 (powers of assessors), insert—“9A 1 The entering of lands and heritages in a valuation roll otherwise than as directed by this Order does not affect the validity of the entry or any action taken in consequence of that entry.2 Where it comes to the attention of the assessor designated to value lands and heritages under article 8 that lands and heritages have not been entered as directed by this Order in the valuation roll for which that assessor is responsible, that assessor must—a where the lands and heritages are not entered in the valuation roll for that assessor’s valuation area—i make arrangements with the assessor for the valuation area of the roll in which the lands and heritages have been entered for that entry to be altered or removed, andii enter the lands and heritages in the valuation roll as directed by this Order with effect from the same date as the alteration or removal of the other entry takes effect,b where the lands and heritages are entered in the valuation roll for that assessor’s valuation area, but are not the subject of a single entry in that roll—i alter or remove the entry, andii enter the lands and heritages as directed by this Order with effect from the same date as the alteration or removal of the other entry takes effect.”
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