1995 No. 3253 (S.242)
RATING AND VALUATION
The Docks and Harbours (Rateable Values) (Scotland) Amendment (No.2) Order 1995
11th December 1995
Coming into force
12th December 1995
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 1975(1) and 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, commencement and date of effect
1.—(1) This Order may be cited as the Docks and Harbours (Rateable Values) (Scotland) Amendment (No.2) Order 1995 and shall come into force on the date after the day on which it is made.
(2) This Order shall have effect as from 1st April 1995(2).
Amendment of Order
2. In article 5(1)(a) of the Docks and Harbours (Rateable Values) (Scotland) Order 1990(3)—
(a)for “1990-91”, there shall be substituted “1995-96”;
(b)for “1987”, there shall be substituted “1992”; and
(c)for “1988” in both places where it appears, there shall be substituted “1993”.
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
11th December 1995
(This note is not part of the Order)
This Order amends the Dock and Harbours (Rateable Values) (Scotland) Order 1990 which prescribes how the rateable values of certain lands and heritages in Scotland used for dock and harbour purposes should be arrived at. Article 5 of that Order is amended so that the rateable value of a dock and harbour undertaking for 1995-96 will now be calculated by reference to the undertaking’s income over a relevant twelve month period ending between 31st December 1992 and 31st March 1993.
In pursuance of the power in section 6(6) of the Local Government (Scotland) Act 1975, as amended, the Order has effect from 1st April 1995.
1975 c. 30; section 6(1) to (7) was substituted by the Local Government (Scotland) Act 1978 (c. 4), section 1, and section 6(1) subsequently substituted by the Local Government Finance Act 1988 (c. 41), Schedule 12, paragraph 11 and amended by the Local Government Finance Act 1992 (c. 14), Schedule 13, paragraph 42; section 6(1A) was inserted by the Local Government and Housing Act 1989 (c. 42), Schedule 6, paragraph 18; section 6(5A) and (8) was inserted by the Local Government etc. (Scotland) Act 1994 (c. 39), sections 160 and 157; section 37(1) contains a definition of “prescribed” which is relevant to the exercise of the powers under which this Order is made and which was amended by the Local Government Finance Act 1992, Schedule 13, paragraph 43(c).
In terms of subsection (6) of section 6 of the Local Government (Scotland) Act 1975, an Order under that section may provide that the Order shall have effect as from the beginning of the financial year in which it is made.
S.I. 1990/817, as amended by S.I. 1995/375.