Industrial and Freight Transport (Rateable Values) (Scotland) Order 1990
| Jurisdiction | UK Non-devolved |
| Citation | SI 1990/820 |
| Year | 1990 |
1990 No. 820 (S.102)
RATING AND VALUATION
The Industrial and Freight Transport (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 Industrial and Freight Transport (Rateable Values) (Scotland) Order 1990 and shall come into force on 1st April 1990.
Interpretation
2. In this Order, unless the context otherwise requires–
“the 1928 Act” means the Rating and Valuation (Apportionment) Act 19282;
“the 1956 Act” means the Valuation and Rating (Scotland) Act 19563;
“the 1975 Act” means the Local Government (Scotland) Act 1975;
“financial year” means the period of twelve months beginning with 1st April;
“net annual value” has the same meaning as in section 6(8) of the 1956 Act4;
“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 any references in this Order to “industrial lands and heritages”, “freight transport lands and heritages”, “industrial purposes” and “freight transport purposes” shall have the meanings respectively assigned to them in the 1928 Act.
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 industrial or freight transport lands and heritages in Scotland so far as occupied and used, or treated as occupied and used, for industrial or freight transport purposes.
Rateable value
4. For the purposes of section 6(1) of the 1975 Act and in respect of the financial year 1990-91, the rateable value of any lands and heritages which fall within the prescribed class of lands and heritages shall be the amount produced by deducting from the net annual value of those lands and heritages thirty five per cent of that value.
Amendment of enactments
5. The following amendments shall be made to the...
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