Valuation (Plant and Machinery) (Scotland) Order 1983
| Jurisdiction | UK Non-devolved |
| Citation | SI 1983/120 |
| Year | 1983 |
1983 No. 120 (S. 10)
RATING AND VALUATION
The Valuation (Plant and Machinery) (Scotland) Order 198311thJanuary 1983
17thJanuary 1983
4thFebruary 1983For all other purposes1stApril 1983
In exercise of the powers conferred on me by sections 4(1) and 65(1) of the Local Government and Planning (Scotland) Act 1982(a) and of all other powers enabling me in that behalf, I hereby make the following order:
Citation and commencement
1. This order may be cited as the Valuation (Plant and Machinery) (Scotland) Order 1983 and shall come into operation for the purposes of articles 4 and 5 on the day after the day on which it is approved by resolution of each House of Parliament and for all other purposes on 1st April 1983.
Interpretation
2. In this order:
"the 1854 Act" means the Lands Valuation (Scotland) Act 1854(b);
"the 1975 Act" means the Local Government (Scotland) Act 1975(c).
Amendment of the 1854 Act
3. In the proviso to section 42 of the 1854 Act which relates to the construction of the expression "machinery fixed or attached" in the definition of "lands and heritages" in that section—
(a) 1982 c. 43.
(b) 1854 c.91; section 42 was amended by the Lands Valuation (Scotland) Amendment Act 1902 (c.25), section 1, by the Local Government (Scotland) Act 1966 (c.51), section 20, by the Local Government (Scotland) Act 1975 (c.30) Schedule 6, Part II, paragraph 5 and Schedule 7 and by the Lands Valuation Amendment (Scotland) Act 1982 (c.57), section 1.
(c) 1975 c.30.
(a) for the words "any building" there shall be substituted the words "so far as it relates to lands and heritages";
(b) for the words from "as including" to "building or not" there shall be substituted the words—
"—
(1) as including, subject to paragraph (2)(a) below, all machinery, machines, tools, appliances or plant in or on the lands and heritages—
(a) for producing or transmitting first motive power; or
(b) subject to paragraph (2)(c) and (d) below, used or intended to be used wholly or mainly in connection with the heating, cooling, ventilating, lighting or draining of, or the supplying of water to, the lands and heritages, or the protection of the lands and heritages from fire; and
(2) as not including—
(a) any electric motor used in any industrial or trade process;
(b) subject to paragraph (1) above, any machinery, machine, tool, appliance or plant, wholly or mainly within a building, which can be removed from its place without necessitating the removal of any part of...
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