The Docks and Harbours (Rateable Values) (Scotland) Amendment Order 1995

• Citation: S.I. 1995/375
• Sections: 5

Section 1 Citation, commencement and interpretation

(1) This Order may be cited as the Docks and Harbours (Rateable Values) (Scotland) Amendment Order 1995 and shall come into force on 1st April 1995.

(2) In this Order, “the principal Order ” means the Docks and Harbours (Rateable Values) (Scotland) Order 1990 .

Section 2 Amendment of principal Order

In article 2(1) of the principal Order—

(a) in the definition of “an Authority”, for paragraphs (a) to (c) there shall be substituted the following:—

a person carrying on such an undertaking in respect of which the relevant income—

in any accounting period of twelve months ending no earlier than 31st December 1992 and no later than 31st March 1993; or

if there was no such accounting period, in the twelve months ending on 31st March 1993,

was less than £1,000,000;

(b) in the definition of “adjusted income”, for “1987” in both places where it occurs there shall be substituted “1992”;

(c) the definition of “the local assessor” shall cease to have effect;

(d) in the definition of “rating area”, for the words after the word “means” there shall be substituted the following:—

(a) as regards the financial year 1995-96, the area of an islands or district council;

(b) as regards any subsequent financial year, the area of a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 ;

(e) in the definition of “undertaking”, the words “, by an Authority” shall cease to have effect; and

(f) the definition of “valuation area” and the word “and” immediately preceding it shall cease to have effect.

Section 3 Amendment of principal Order

In article 4 of the principal Order, for the words “or any subsequent financial year” there shall be substituted the words “and the five following financial years”.

Section 4 Amendment of principal Order

In each of articles 7 and 8 of the principal Order, for the word “valuation” there shall be substituted the word “rating”.

Section 5 Revocations

The Caledonian MacBrayne Limited (Rateable Values) (Scotland) Order 1994 and the Forth Ports plc (Rateable Values) (Scotland) Order 1994 are hereby revoked.