British Railways Board (Rateable Values) (Scotland) Order 1978
| Jurisdiction | UK Non-devolved |
| Citation | SI 1978/1174 |
| Year | 1978 |
1978 No. 1174 (S. 107)
RATING AND VALUATION
The British Railways Board (Rateable Values) (Scotland) Order 19784thAugust 1978
5thAugust 1978
In exercise of the powers conferred on me by section 6 of the Local Government (Scotland) Act 1975(a) as substituted by section 1 of the Local Government (Scotland) Act 1978(b), section 35(3) of the said Act of 1975 and of all other powers enabling me in that behalf, and after consultation with such associations of local authorities, and of persons carrying on undertakings, as appeared to me to be concerned and with such local authority, person or association of persons with whom consultation appeared to me to be desirable, I hereby make the following order:—
Citation and commencement
1. This order may be cited as the British Railways Board (Rateable Values) (Scotland) Order 1978, shall come into operation on 5th August 1978, and shall have effect as from 1st April 1978.
Interpretation
2.—(1) The Interpretation Act 1889(c) shall apply for the interpretation of this order as it applies for the interpretation of an Act of Parliament.
(2) References in this order to any enactment shall be construed as including references to such enactment as amended, extended or re-enacted by or under any other enactment.
(3) In this order, unless the context otherwise requires—
"the Act of 1975" means the Local Government (Scotland) Act 1975;
"the Assessor" means the Assessor of Public Undertakings (Scotland);
"the Board" means the British Railways Board, the National Freight Corporation, and any subsidiary of that Board or Corporation;
"local authority" means a regional or district council;
"rating area" means the area of a district council;
"relevant year" means the year in respect of which the rateable value of lands and heritages occupied by the Board is prescribed by or, as the case may be, determined in accordance with this order;
"the Valuation Acts" means the Lands Valuation (Scotland) Act 1854(d), the Acts amending that Act and any other Act relating to valuation;
(a) 1975 c. 30.
(b) 1978 c. 4.
(c) 1889 c. 63.
(d) 1854 c. 91.
"year" means the financial year of a local authority;
and other words and expressions have the same meaning as in the Valuation Acts.
(4) Any reference in this order to a numbered article shall be construed as a reference to the article bearing that number in this order.
Determination of rateable value
3.—(1) The aggregate amount of the rateable values of the lands and heritages occupied by the Board in Scotland and to which paragraph 2 of Schedule 1 to the Act of 1975 applies shall:—
(a) for the year 1978–79 be £1,970,000; and
(b) for the year 1979–80 and for subsequent years be the aggregate amount of the rateable values of the said lands and heritages for the year preceding the relevant year adjusted in accordance with the following formula, namely:
£X x (1 + (a -b)/4b))
X being the aggregate amount of the rateable values for the year preceding the relevant year;
a being the relevant figure for the calendar year ending in the penultimate year preceding the relevant year;
b being the relevant figure for the calendar year ending in the year before that penultimate year.
(2) For the purposes of this article "the relevant figure" shall be taken to be the sum...
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