RATING AND VALUATION Citation and commencement 1 This Order may be cited as the British Railways Board (Rateable Values) (Scotland) Order 1993 and shall come into force on 1st April 1993. Interpretation 2 1 In this Order, unless the context otherwise requires– “the 1975 Act ” means the Local Government (Scotland) Act 1975; “ the Board ” means the British Railways Board; “clerical work” includes writing, book-keeping, typing, filing, duplicating, sorting papers or information, calculating (whether by manual, mechanical or electronic means), drawing, and the editorial preparation of matter for publication; “financial year” means the period of twelve months beginning with 1st April; “non-domestic water rate” shall be construed in accordance with the provisions of section 40 of the Water (Scotland) Act 1980 ; “office premises” means any lands and heritages constructed or adapted as offices or for office purposes, or used wholly or mainly for such purposes; “office purposes” includes the purposes of administration and clerical work and handling money; “operational land”, in relation to the Board, means land which is used for the purposes of carrying on the Board’s undertaking, not being land which, in respect of its nature and situation, is comparable rather with land in general than with land which is used for the purposes of carrying on of statutory undertakings (within the meaning of the Town and Country Planning (Scotland) Act 1972 ); and “prescribed class of lands and heritages” means the class of lands and heritages prescribed for the purposes of section 6(1) of the 1975 Act in article 3 of this Order. 2 Any reference in this Order to– a lands and heritages occupied by the Board includes a reference to lands and heritages which, if unoccupied, are owned by the Board; and b lands and heritages used for any purpose includes a reference to lands and heritages which are unused but in relation to which it appears that, when next in use, they will be used for such a purpose. Prescribed class of lands and heritages 3 1 The following class of lands and heritages is hereby prescribed for the purposes of section 6(1) of the 1975 Act, namely any lands and heritages in Scotland (other than the lands and heritages mentioned in paragraph (2) below) occupied by the Board and used wholly or mainly for the purposes of the parts of the Board’s undertaking which are concerned with the carriage of goods and passengers by rail, or for purposes ancillary to those purposes. 2 The lands and heritages mentioned in this paragraph are lands and heritages consisting of or comprising– a premises used as a shop, hotel, museum or place of public refreshment; b premises used wholly or mainly as office premises occupied by the Board which are not situated on operational land of the Board; c premises (other than premises used in connection with the collection and delivery of parcels, goods or merchandise conveyed or to be conveyed by rail) used wholly or in part for purposes concerned with the carriage of goods or passengers by road transport or sea transport or with harbours, or for purposes incidental to such purposes; d premises used for more than one of the foregoing purposes; or e premises or rights so let out as to be capable of separate assessment. Non-domestic water rate 4 The non-domestic water rate shall not be leviable in respect of the prescribed class of lands and heritages in respect of the financial year 1993-94. Aggregate amount of rateable values for financial year 1993-94 5 For the purposes of section 6(1) of the 1975 Act, the aggregate amount of the rateable values of the prescribed class of lands and heritages for the financial year 1993-94 is hereby prescribed as £12,170,417. Apportionment of aggregate amount of rateable values 6 For the purposes of section 6(2) of the 1975 Act, the aggregate amount of the rateable values of the prescribed class of lands and heritages for the financial year 1993-94 which is prescribed by article 5 shall be apportioned among the local authorities specified in column 1 of the Schedule to this Order in the amount shown opposite to the name of each such local authority in column 2 of that Schedule. Amendment of enactments 7 The following amendments shall be made to the enactments specified in articles 8 and 9 below in their relation to the valuation of the prescribed class of lands and heritages for the financial year 1993-94. 8 In section 6(1) of the Valuation and Rating (Scotland) Act 1956 , after the words “this Act”, there shall be inserted the words “and to any Order made by the Secretary of State under section 6 of the Local Government (Scotland) Act 1975”. 9 1 Section 2(1)(c) of the 1975 Act shall be amended by inserting at the end the following:– iii upon their ceasing to be lands and heritages within the class of lands and heritages prescribed in the British Railways Board (Rateable Values) (Scotland) Order 1993 (hereinafter in this Act referred to as “the 1993 Order”); . 2 Section 2(1)(d) of that Act shall be amended by inserting after the words “lands and heritages” the following words:– (other than lands and heritages within the class of lands and heritages prescribed in the 1993 Order) . 3 After paragraph (g) of section 2(1) of that Act, there shall be inserted the following paragraphs:– gg by deleting therefrom, with effect from 1st April 1993, any lands and heritages within the class of lands and heritages prescribed in the British Railways Board (Rateable Values) (Scotland) Order 1992 which were entered in the roll immediately before that date; ggg by entering therein, with effect from 1st April 1993, any lands and heritages within the class of lands and heritages prescribed in the 1993 Order together with the rateable values apportioned by that Order to the local authorities whose areas comprise or form part of the valuation area; . 4 In section 3(2) of that Act, for the words from “and any such person” to the end, there shall be substituted the following:– and, where the entry relates to any lands and heritages within the class of lands and heritages prescribed in the 1993 Order, any such person may at any time while the roll is in force appeal against the entry but only on the ground that there is a clerical error in that entry. . 5 In section 3(4) of that Act, after the words “lands and heritages” where they appear for the first time, there shall be inserted the following:– (other than lands and heritages within the class of lands and heritages prescribed in the 1993 Order) . Revocation 10 The British Railways Board (Rateable Values) (Scotland) Order 1992 is hereby revoked. Allan Stewart Parliamentary Under Secretary of State, Scottish Office St Andrew’s House, Edinburgh 19th March 1993