7.—(1) Section 2(1)(c) of the 1975 Act(1) 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 Electricity Generators (Aluminium) (Rateable Values) (Scotland) Order 2000 (hereinafter in this Act referred to as “the 2000 Order”);”.
(2) After paragraph (f) of section 2(1) of that Act there shall be inserted the following paragraph:–
“(ff)by entering therein, in relation to a Company as defined in the 2000 Order, any lands and heritages within the class of lands and heritages prescribed in that Order together with the rateable values determined in accordance with article 4 of that Order;”.
(3) In paragraph (a) of section 2(2) of that Act, after the words “subsection (1)(a)” there shall be inserted the words “or (ff)”.
(4) In section 37(1) of that Act, at the end of the definition of “material change of circumstances”(2), there shall be inserted the following:–
“and, in the case of lands and heritages within the class of lands and heritages prescribed in the 2000 Order, any change in the declared net capacity of the generating plant in or on those lands and heritages within the meaning of that Order;”.
Section 2(1)(c)(i) was repealed by the Local Government and Rating Act 1997 (c. 29), Schedule 4.
The definition of “material change of circumstances” was amended by the Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31), section 20 and Schedule 2, paragraph 17, by the Abolition of Domestic Rates Etc. (Scotland) Act 1987, Schedule 6, and the Local Government etc. (Scotland) Act 1994, Schedule 13, paragraph 100(8).