Post Office (Rateable Values) Order 1976
| Jurisdiction | UK Non-devolved |
| Citation | SI 1976/206 |
| Year | 1976 |
1976 No. 206
RATING AND VALUATION
The Post Office (Rateable Values) Order 19767thJanuary 1976
15thJanuary 1976
13thFebruary 1976
The Secretary of State for the Environment, in exercise of the powers conferred upon him by section 19 of the Local Government Act 1974(a) and section 114 of the General Rate Act 1967(b) as applied by section 22(3) of the Local Government Act 1974 and of all other powers enabling him in that behalf, after consultation with such associations of local authorities appearing to him to be concerned and with the local authority and the person carrying on an undertaking with whom consultations appeared to him to be desirable, hereby makes the following order:—
Title and Commencement
1. This Order may be cited as the Post Office (Rateable Values) Order 1976 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.
Interpretation
2.—(1) In this order,
"the Commissioners" means the Commissioners of Inland Revenue;
"the Kingston upon Hull Telephone Area" means the area described in the Schedule to this order;
"rate year" means the year for which apportionment of the rateable value of the relevant Post Office hereditaments is being determined;
"relevant Post Office hereditaments" means all those hereditaments occupied by the Post Office referred to in paragraph 5(a) of Schedule 3 to the Local Government Act 1974; and
"year" means a period of 12 months beginning with 1st April.
(2) The Interpretation Act 1889(c) shall apply for the interpretation of this order as it applies for the interpretation of an Act of Parliament.
(a) 1974 c. 7.
(b) 1967 c. 9.
(c) 1889 c. 63.
Determination of rateable value
3. For the year 1976ndash;7 and subsequent years the rateable value of the relevant Post Office hereditaments in rating areas and rating districts shall be determined by the method specified in the following articles of this order.
4.—(1) The Commissioners shall calculate the rateable value of the relevant Post Office hereditaments in all rating areas and districts in accordance with the following formula:—
£13,500,000 × E + T/8,975,000
E being the number of exchange connections on 31st March in the year penultimate to the rate year, and
T being one-third of the number of television relay connections on 31st March in the year penultimate to the rate year.
(2) Where the sum calculated under paragraph (1) above includes a sum of pounds less than £100,000 then where that sum is £50,000 or more it shall be rounded up to the nearest £100,000 and where that sum is less than £50,000 it shall be disregarded.
(3) In this article—
(a) the expression "number of exchange connections" means the aggregate of the number of exclusive exchange lines and the number of subscribers sharing party lines of the Post Office in England and Wales, and
(b) the expression "number of television relay connections" means the number of subscribers to wires of the Post Office used for the diffusion of television programmes in England and Wales.
(4) The Post Office shall calculate the sum of the number of exchange connections and one-third of the number of television relay...
To continue reading
Request your trial