Docks and Harbours (Rateable Values) (Scotland) Order 1990
| Jurisdiction | UK Non-devolved |
| Citation | SI 1990/817 |
1990 No. 817 (S.99)
RATING AND VALUATION
The Docks and Harbours (Rateable Values) (Scotland) Order 1990
Made 30th March 1990
Coming into force 1st April 1990
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 Docks and Harbours (Rateable Values) (Scotland) Order 1990 and shall come into force on 1st April 1990.
Interpretation
2.—(1) In this Order, unless the context otherwise requires–
“the 1975 Act” means the Local Government (Scotland) Act 1975;
“associated body” means an associated body of an Authority and shall be construed in accordance with paragraph (3) below;
“an Authority” means any person who carries on, under authority conferred by or under any enactment, a dock or habour undertaking other than -
(a) the British Waterways Board;
(b) the Forth Ports Authority; and
(c) Caledonian MacBrayne Limited;
“accounting period”, in relation to an undertaking means the period by reference to which the accounts relating to the undertaking are compiled;
“adjusted income” in relation to any period (“the relevant period”) means the amount of relevant income for that period multiplied by the product of
where–
a
P is the retail prices index for September 1987; and
b
Y is the retail prices index for the September falling during the relevant period, unless the base month for the index for that September differs from the base month for the index for September 1987, in which case Y is the figure which is, for this purpose, estimated and published by the Secretary of State as the figure which would have been the index for the September falling during the relevant period if the base month for the index had been the same in both cases;
“financial year” means the period of twelve months beginning with 1st April;
“the local assessor” means the assessor for a valuation area;
“non-domestic water rate” shall be construed in accordance with the provisions of section 40 of the Water (Scotland) Act 19802;
“operational land”, in relation to an Authority, means land which is used for the purposes of carrying on the Authority’s undertaking, not being land which, in respect of its nature and situation, is comparable rather with land in general than with land which is used for the purposes of carrying on of statutory undertakings (within the meaning of the Town and Country Planning (Scotland) Act 19723);
“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;
“rating area” means the area of an islands or district council;
“relevant income”, in relation to a period, means all income by way of revenue included or to be included in the revenue or profit and loss account of an undertaking for the period, whether derived from the operations carried on under authority conferred by or under any enactment or otherwise but excludes–
(a) income in respect of pilotage;
(b) income from–
(i) investments required to be shown in the account of the undertaking (other than investments in subsidiary companies);
(ii) loans or deposits;
(iii) rent or other payments receivable in consideration of the grant of permission for occupation or use of any property of the undertaking, or right over any such property, which is or forms part of any lands and heritages which do not fall within the prescribed class of lands and heritages;
(c) any sum receivable in respect of the disposal of land;
“relevant preceding financial year” means, in relation to any financial year, the financial year ending immediately before the financial year in question;
“retail prices index” means the general index of retail prices for all items published by the Secretary of State;
“subsidiary”, in relation to an Authority, has the same meaning as subsidiary has in relation to a company for the purposes of the Companies Act 19854;
“undertaking” means a dock or harbour undertaking carried on, under authority conferred by or under any enactment, by an Authority; and
“valuation area” means the area of a regional or islands council.
(2) Any reference in this Order to–
(a)
(a) lands and heritages occupied by an Authority includes a reference to lands and heritages which, if unoccupied, are owned by that Authority; 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.
(3) For the purposes of this Order, a body shall be treated as the associated body of an Authority if–
(a)
(a) it is a body corporate in relation to which that Authority directly or indirectly own or control not less than 51 per cent of its issued share capital; or
(b)
(b) it is a body corporate in relation to which that Authority and any other associated body or bodies of that Authority directly or indirectly own or control not less than 51 per cent of its issued share capital.
(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.
Prescribed class of lands and heritages
3.—(1) 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 (other than the lands and heritages mentioned in paragraph (2) below) occupied by an Authority and used for the purposes of the undertaking carried on by that Authority.
(2) The lands and heritages mentioned in this paragraph are lands and heritages consisting of or comprising
(a)
(a) a dock or harbour used by an...
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