RATING AND VALUATION Citation and commencement 1 This Order may be cited as the Mines and Quarries (Rateable Values) (Scotland) Order 1994 and shall come into force on 1st April 1994. Interpretation 2 In this Order, unless the context otherwise requires— “the 1954 Act ” means the Mines and Quarries Act 1954 ; “the 1956 Act ” means the Valuation and Rating (Scotland) Act 1956 ; “the 1975 Act ” means the Local Government (Scotland) Act 1975; “financial year” means the period of twelve months beginning with 1st April; “mine” and “quarry” have the same meanings as in the 1954 Act but include a well or bore hole or a well and bore hole combined; “net annual value” has the same meaning as in section 6(8) of the 1956 Act ; “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; and any other expression which is used in this Order which is also used in the 1954 Act shall have the same meaning as in that Act. 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— a which consist of or include a mine or quarry; or b the whole or any part of which is occupied together with a mine or quarry in connection with its working, or the treatment, preparation, storage or removal of its minerals or products of its minerals or the removal of its refuse. Rateable value 4 For the purposes of section 6(1) of the 1975 Act and in respect of the financial year 1994-95, the rateable value of any lands and heritages which fall within the prescribed class of lands and heritages shall be ascertained in accordance with the formula— ( A × 45 100 + ( B × 90 100 ) where— A is that part (if any) of the net annual value of the lands and heritages attributable to those parts of the lands and heritages (other than buildings, plant and machinery, roads, shafts or adits and other works) occupied for the purpose of winning and working, grading, washing, grinding and crushing of minerals; and B is the total net annual value of the lands and heritages, less A. Amendment of enactments 5 The following amendments shall be made to the enactments specified in articles 6 and 7 below in their relation to the valuation of the prescribed class of lands and heritages for the financial year 1994-95. 6 In section 6(1) of the 1956 Act , 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”. 7 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 Mines and Quarries (Rateable Values) (Scotland) Order 1994 (hereinafter in this Act referred to as “the 1994 Order”); . 2 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 1994, any lands and heritages within the class of lands and heritages prescribed in the Mines and Quarries (Rateable Values) (Scotland) Order 1993 which were entered in the roll immediately before that date; and ggg by entering therein, with effect from 1st April 1994, any lands and heritages within the class of lands and heritages prescribed in the 1994 Order together with the rateable value thereof as ascertained in accordance with article 4 of that Order; . Revocation 8 The Mines and Quarries (Rateable Values) (Scotland) Order 1993 is hereby revoked. Allan Stewart Parliamentary Under Secretary of State, Scottish Office St. Andrew’s House, Edinburgh 23rd March 1994