The Valuation and Rating (Exempted Classes) (Scotland) Order 1998

• Citation: S.I. 1998/688
• Sections: 3

Section 1 Citation and commencement

This Order may be cited as the Valuation and Rating (Exempted Classes) (Scotland) Order 1998 and shall come into force on the fourteenth day after the day on which it is made.

Section 2 Interpretation

In this Order, “pipe-line” means a pipe or system of pipes together with any associated apparatus and works, so far as lying seaward of the low water mark of ordinary spring tides, for the purpose of transporting from Scotland to Northern Ireland or the Republic of Ireland natural gas after storage, refining or other treatment on land.

Section 3 Exempted lands and heritages

(1) No lands and heritages consisting of a pipe-line shall be entered in the valuation roll.

(2) Where, at the date of this Order coming into force, lands and heritages consisting of a pipe-line are already entered in the valuation roll, the assessor shall delete those lands and heritages from the roll.

(3) Any deletion required under paragraph (2) shall have effect as from 1st April 1996 or from the date on which the relevant entry in the valuation roll became effective, whichever is the later.