British Gas plc. (Rateable Value) (Scotland) Order 1991
| Jurisdiction | UK Non-devolved |
| Citation | SI 1991/940 |
| Year | 1991 |
1991 No. 940 (S. 93)
RATING AND VALUATION
The British Gas plc. (Rateable Values) (Scotland) Order 1991
Made 29th March 1991
Coming into force 1st April 1991
The Secretary of State, in exercise of the powers conferred on him by sections 6, 35 and 37(1) of the Local Government (Scotland) Act 19751and of all other powers enabling him in that behalf, and after consultation with such associations of local authorities, and of persons carrying on undertakings, as appeared to him to be concerned, and with such local authorities, persons, or associations of persons with whom consultation appeared to him to be desirable, all in accordance with section 6(4) of the said Act, hereby makes the following Order, a draft of which has been laid before and has been approved by resolution of each House of Parliament:
Citation and commencement
1. This Order may be cited as the British Gas plc. (Rateable Values) (Scotland) Order 1991 and shall come into force on 1st April 1991.
Interpretation
2.—(1) In this Order, unless the context otherwise requires—
“the 1975 Act” means the Local Government (Scotland) Act 1975;
“the Company” means the Company registered at the date of this Order by the name of British Gas plc.;
“financial year” means the period of twelve months beginning with 1st April;
“gas” means any substance which is, or if it were in a gaseous state would be, gas within the meaning of Part I of the Gas Act 19862;
“non-domestic water rate” shall be construed in accordance with the provisions of section 40 of the Water (Scotland) Act 19803;
“prescribed class of lands and heritages” means the class of lands and heritages prescribed for the purposes of section 6(1) of the 1975 Act in article 3 of this Order; and
“services” means the pipe and other apparatus installed for each consumer between the distribution mains and the consumer’s gas meter.
(2) Any reference in this Order to—
(a)
(a) lands and heritages occupied by the Company includes a reference to lands and heritages which, if unoccupied, are owned by the Company; and
(b)
(b) lands and heritages used for any purpose includes a reference to lands and heritages which are unused but in relation to which it appears that, when next in use, they will be used for such a purpose.
Prescribed class of lands and heritages
3. The following class of lands and heritages is hereby prescribed for the purposes of section 6(1) of the 1975 Act, namely any lands and heritages in Scotland occupied by the Company and used for any of the purposes of production, treatment, transmission, distribution or storage of gas, including plant and equipment installed therein or thereon and, without prejudice to the foregoing generality, gas terminals, gas research stations, pressure reduction stations, governor stations, holder stations, mains, services and radio stations, insofar as any of them is used for any of the foregoing purposes.
Non-domestic rate
4. The non-domestic water rate shall not be leviable in respect of the prescribed class of lands and heritages in respect of the financial year 1991-92.
Aggregate amount of rateable values for financial year 1991-92
5. For the purposes of section 6(1) of the 1975 Act, the aggregate amount of the rateable values of the prescribed class of lands and heritages for the financial year 1991-92 is hereby prescribed as £36,017,451.
Apportionment of aggregate amount of rateable values
6. For the purposes of section 6(2) of the 1975 Act, the aggregate amount of the rateable values of the prescribed class of lands and heritages for the financial year 1991-92 which is prescribed by article 5 shall be apportioned among the local authorities specified in column 1 of the Schedule to this Order in the amount shown opposite to the name of each such local authority in column 2 of that Schedule.
Amendment of enactments
7. For the purposes of section 6(5) of the 1975 Act, the following amendments shall be made to the enactments specified in articles 8 and 9 below in their relation to the valuation of the prescribed class of lands and heritages for the financial year 1991-92.
8. In section 6(1) of the Valuation and Rating (Scotland) Act 19564, after the words “this Act”, there shall be inserted the words “and to any Order made by the Secretary of State under section 6 of the Local Government (Scotland) Act 1975”.
9.—(1) Section 2(1)(c) of the 1975 Act shall be amended by inserting at the end the following:—
“(iii)
“(iii) upon their ceasing to be lands and heritages within the class of lands and heritages prescribed in the British Gas plc. (Rateable Values) (Scotland) Order 1991 (hereinafter in this Act referred to as “the 1991 Order”);”
(2) Section 2(1)(d) of that Act shall be amended by inserting after the words “lands and heritages” the following words:—
“(other than lands and heritages within the class of lands and heritages prescribed in the 1991 Order)”.
(3) After paragraph (g) of section 2(1) of that Act there shall be inserted the following paragraphs:—
“(gg)
“(gg) by deleting therefrom, with effect on and after 1st April 1991, any lands and heritages prescribed in the British Gas plc. (Rateable Values) (Scotland) Order 19905which were entered in the roll immediately before that date; and
(ggg)
(ggg) by entering therein any lands and heritages within the class of lands and heritages prescribed in the 1991 Order together with the rateable values apportioned by that Order to the local authorities whose areas comprise or form part of the valuation area;”.
(4) In section 2(2)(a) of that Act, after the reference to “subscetion (1)(a)”, there shall be inserted the words “or (ggg)”.
(5) In section 3(2) of that Act, for the words from “and any such person” to the end, there shall be substituted the following:—
“and, where the entry relates to any lands and heritages within the class of lands and heritages prescribed in the 1991 Order, any such person may at any time while the roll is in force appeal against...
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