RATING AND VALUATION Citation and commencement 1 This Order may be cited as the Scottish Hydro-Electric (Rateable Values) (Scotland) (No.2) 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; “ the Company ” means the Scottish Hydro-Electric plc; “clerical work” includes writing, book-keeping, typing, filing, duplicating, sorting papers or information or 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 Company, means land which is used for the purposes of carrying on the Company’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 Company includes a reference to lands and heritages which, if unoccupied, are owned by the Company; 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 Company and wholly or mainly used for the purposes of the generation, transmission, or supply of electricity or for ancillary purposes. 2 The lands and heritages mentioned in this paragraph are— a any lands and heritages consisting of or comprising premises used wholly or mainly— i as a shop or other place for the sale, display or demonstration of apparatus or accessories for use by consumers of electricity (any use for the receipt of payments for the use of electricity being disregarded); or ii as office premises where those premises are not situated on operational land of the Company; or iii for both of the foregoing purposes; and b any lands and heritages which fall within the prescribed class of lands and heritages for the purposes of the Electricity Generators (Rateable Values) (Scotland) (No. 2) Order 1991 . Non-domestice 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 of rateable values for financial year 1991-92 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 1991-92 is hereby prescribed as £31,584,823. 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 1991-92 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 For the purposes of section 6(5) of the 1975 Act, the following amendments shall be made to 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 1991-92. 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 Scottish Hydro-Electric plc (Rateable Values) (Scotland) (No.2) Order 1991 (hereinafter in this Act referred to as “the 1991 (No.2) 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 (No.2) 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 Scottish Hydro-Electric plc (Rateable Values) (Scotland) Order 1991 which were entered in the roll immediately before that date; ggg by entering therein, in relation to the Company as defined in the 1991 (No.2) Order, any lands and heritages within the class of lands and heritages prescribed in that 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 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 relates to any lands and heritages within the class of lands and heritages prescribed in the 1991 (No.2) 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 (No.2) Order) . Allan Stewart Parliamentary Under Secretary of State, Scottish Office St Andrew’s House, Edinburgh 29th March 1991