Docks and Harbours (Valuation) Order 1971
| Jurisdiction | UK Non-devolved |
| Citation | SI 1971/561 |
| Year | 1971 |
1971 No. 561
RATING AND VALUATION
The Docks and Harbours (Valuation) Order 19714thMarch 1971
4thMarch 1971
30thMarch 1971
The Secretary of State for the Environment, after consultation with the associations of local authorities and of persons carrying on undertakings appearing to him to be concerned and the local authorities and persons carrying on undertakings with whom consultation appeared to him to be desirable, in exercise of his powers under section 35 of the General Rate Act 1967(a) and of all other powers enabling him in that behalf, hereby makes the following order:—
Title and commencement
1. This order may be cited as the Docks and Harbours (Valuation) Order 1971 and shall come into operation on the day following the day on which it has been approved by a resolution of each House of Parliament.
Application
2.—(1) Subject to paragraphs (2) and (3), this order shall apply, in respect of the rate periods beginning on 1st April 1971 and subsequent rate periods, to any hereditament which comprises (wholly or partly) a dock or harbour undertaking and is occupied by the persons carrying on such undertaking under authority conferred by or under any enactment.
(2) This order shall not apply—
(a) where the relevant receipts of the dock or harbour undertaking in the year comprising the rate period are not more than £1,500;
(b) where the persons carrying on the dock or harbour undertaking use the dock or harbour exclusively or mainly for ships resorting thereto solely or mainly for the purpose of bringing or receiving goods of any one or more of the following descriptions, that is to say—
(i) goods which have been manufactured or produced by the persons carrying on the dock or harbour undertaking;
(ii) goods which are to be used by those persons for the manufacture or production of goods or electricity;
(iii) goods which are to be sold by such persons,
but for this purpose there shall be treated as carried on by the persons carrying on the dock or harbour undertaking the activities of manufacture, production or sale carried on by those persons' associated bodies corporate.
(a) 1967 c. 9.
For the purposes of sub-paragraph (b) a body corporate shall be treated as the associated body corporate of any persons who directly or indirectly own or control not less than 51% of its issued share capital, and of any body corporate of which it or its associated body corporate directly or indirectly own or control not less than 51% of the issued share capital.
(3) Except in so far as resulting from the definition of "relevant receipts", this order shall not apply to premises occupied by the persons carrying on a dock or harbour undertaking which are not on operational land of such persons.
In this paragraph, "operational land", in relation to any persons carrying on a dock or harbour undertaking, means land which is used for the purpose of the carrying on of the 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 purpose of the carrying on of statutory undertakings within the meaning of the Town and Country Planning Act 1962(a). Any question as to whether, for the purposes of this definition, any premises are situated on operational land of the persons carrying on the dock or harbour undertaking shall be determined by the Secretary of State.
Interpretation
3.—(1) The Interpretation Act...
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