RATING AND VALUATION Citation and commencement 1 This Order may be cited as the Water Undertakings (Rateable Values) (Scotland) Order 1991 and shall come into force on 1st April 1991. Interpretation 2 1 In this Order, unless the context otherwise requires— “the 1975 Act ” means the Local Government (Scotland) Act 1975; “financial year” means the period of twelve monthsa 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 ; “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; “water authority” means— a water authority within the meaning of section 109(1) of the Water (Scotland) Act 1980; and a water development board within the meaning of that section; and “water undertaking” means an undertaking for the supply of water carried on by a water authority. 2 Any reference in this Order to— a lands and heritages occupied by a water authority includes a reference to lands and heritages which, if unoccupied, are owned by that authority; 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 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 occupied by a water authority and used wholly or mainly for the purposes of the water undertaking carried on by that authority. 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 1991-92. Aggregate amount and apportionment of rateable values for the financial year 1991-92 5 For the purposes of section 6(1) and (2) of the 1975 Act, in relation to the financial year 1991-92— a the aggregate amount of the rateable values of the prescribed class of lands and heritages occupied by each water authority specified in column 1 of the Schedule to this Order is prescribed as the amount specified in column 2 of that Schedule opposite to the name of that water authority; and b the aggregate amount of the rateable values prescribed in relation to each water authority specified in column 1 of that Schedule is apportioned among the local authorities specified in column 3 of that Schedule opposite to the name of that water authority in the amount shown opposite to the name of each local authority in column 4 of that Schedule. Amendment of enactments 6 For the purposes of section 6(5) of the 1975 Act, the following amendments shall be made to the enactments specified in articles 7 and 8 below in their relation to the valuation of the prescribed lands and heritages for the financial year 1991-92. 7 In section 6(1) of the Valuation of 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”. 8 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 Water Undertakings (Rateable Values) (Scotland) Order 1991 (hereinafter in this Act referred to as “the 1991 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 1991 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 on and after 1st April 1991, any lands and heritages within the class of lands and heritages prescribed in the Water Undertakings (Rateable Values) (Scotland) Order 1990 which were entered in the roll immediately before that date; ggg by entering therein, in relation to each water authority as defined in the 1991 Order, any lands and heritages within the class of lands and heritages prescribed in that Order together with the rateable values apportioned to the local authorities whose areas comprise or form part of the valuation area in accordance with article 5 of that Order; . 4 In section 2(2)(a) of that Act, after the reference to “subsection (1)(a)”, there shall be inserted the words “or (ggg)”. 5 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 to any lands and heritages within the class of lands and heritages prescribed in the 1991 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 such an error in the entry as is referred to in section 2(1)(f) of this Act. . 6 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 1991 Order) . Allan Stewart Parliamentary Under Secretary of State, Scottish Office St. Andrew’s House, Edinburgh 29th March 1991