Part XU.K. Miscellaneous and General

Modifications etc. (not altering text)

162 Rating.E+W+S

[F1(1)Where any premises are occupied wholly or partly—

(a)for purposes of a subsidiary of the Railways Board, [F2the London Transport Executive] or the Waterways Board which, if the undertaking of that subsidiary formed part of the undertaking of that Board, would be non-rateable purposes within the meaning of subsection (6) of section 32 of the M1General Rate Act 1967;. . . F3

(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

then, for the purposes of the rating of those premises so far as they are occupied for such purposes as are mentioned in paragraph (a). . . F5 of this subsection, the undertaking of that subsidiary of that Board. . . F5 shall be deemed to form part of the undertaking of that Board and the premises so far as so occupied shall be deemed to be occupied for non-rateable purposes of that Board.]

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6

[F1(3)Notwithstanding anything in subsection (6) or (7) of the said section 32, purposes of the exercise by any of the Boards aforesaid. . . F5 of any powers conferred by section 48 or subsections (1) to (7) of section 50 of this Act or purposes of the exercise by a subsidiary of any of those Boards. . . F5 of corresponding powers shall not be treated as non-rateable purposes within the meaning of the said section 32(6).]

(4)Where any premises are occupied partly for such purposes as are mentioned in subsection (1)(a). . . F5 of this section and partly for other purposes. . . F5 of such a subsidiary as is so mentioned, then—

[F1(a)where those premises are a hereditament in England or Wales—

(i)there shall be ascribed to the hereditament under section 19 of the said Act of 1967 such net annual value as may be just having regard to the extent to which it is occupied for those other purposes; and

(ii)if under any scheme for the time being in force such as is mentioned in section 117(7) of that Act any deduction falls to be made from the net annual value of the hereditament in arriving at its rateable value, that deduction shall be calculated with regard only to those other purposes;]

(b)where those premises are lands and heritages within the meaning of the M2Lands Valuation (Scotland) Act 1854—

(i)it shall be the duty of the Assessor of Public Undertakings (Scotland) to ascertain and fix such net annual value as may be just, having regard to the extent to which the premises are occupied for those other purposes, and for the foregoing purpose subsections (2) and (3) of section 124 of the M3Local Government Act 1948 (subjects to be valued by Assessor of Public Undertakings (Scotland) shall apply as they apply for the purposes of subsection (1) of that section; and

(ii)the deduction, if any, to be made by the Assessor from the net annual value in arriving at the rateable value shall be calculated with regard only to those other purposes.

[F1(5)Section 32(4) of the said Act 1967 (which provides for the rating of railway or canal premises in England and Wales occupied partly for certain specified purposes) shall have effect as if after paragraph (b)thereof there were inserted the following paragraph:—

“(c)purposes of the exercise by a transport Board of any powers conferred by section 48 or subsections (1) to (7) of section 50 of the Transport Act 1968”.]

(6)Section 87(1) of the said Act of 1948 (which provides for the rating of railway or canal premises in Scotland occupied partly for non-rateable purposes and partly for other purposes) shall have effect in relation to the Railways Board and the Waterways Board as if references to other purposes included only references to other purposes being—

(a)purposes of any parts of the undertaking of either of those Boards which, within the meaning of section 86 of that Act, are concerned with the carriage of goods or passengers by road transport or sea transport or with harbours; or

(b)purposes of any parts of the said undertakings which are subsidiary or incidental to any such part as aforesaid; or

(c)purposes of the exercise by those Boards of any powers conferred by section 48 or subsections (1) to (7) of section 50 of this Act.

(7)In the application of this section to Scotland—

(a)for any reference to subsection (6) of section 32 of the said Act of 1967 there shall be substituted a reference to section 86(2) of the M4Local Government Act 1948;

(b)for the reference to subsection (5) of the said section 32 there shall be substituted a reference to section 66(3) of the Act of 1962.

Textual Amendments

F1S. 162(1)(3)(4)(a)(5) repealed (E.W.) (prosp) by Rates Act 1984 (c. 33, SIF 103:1), Sch. 1 para. 6(7)(b)(8) and expressed to be repealed (E.W.) by S.I. 1990/776, art. 3, Sch. 1

F2Words substituted for reference to the London Board by virtue of Transport (London) Act 1969 (c. 35), s. 45(1), Sch. 3 para. 1(1)(2)

Modifications etc. (not altering text)

C2The text of s. 103(8), 161(4), 162(5), Sch. 16, paras. 8(1)(3), 9, 10 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Marginal Citations