53Rating in Scotland
(1)For the purposes of the valuation roll for the year 1971-72 and for each subsequent year of revaluation, the Secretary of State shall, after consultation with the Post Office and such associations of local authorities and such local authorities as he considers appropriate, by order determine the aggregate amount of the rateable values of all lands and heritages occupied by the Post Office by any such property as follows, namely, posts, wires, underground cables and ducts, telephone kiosks and other equipment not within a building, being property used for the purposes of telecommunication services.
(2)The aggregate amount determined under the foregoing subsection shall be entered by the Assessor of Public Undertakings (Scotland) in the valuation roll made up by him and shall be apportioned by him in that roll among rating areas in such manner as the Secretary of State may by order determine.
(3)An order under subsection (1) above may, if the Secretary of State thinks fit, provide, with respect to each of the years subsequent to the first with respect to which the order has effect or with respect to such of those years as may be specified in the order.—
(a)for the aggregate amount referred to in that subsection to be re-determined in manner prescribed by the order ; or
(b)for the apportioned parts of that amount to be varied in manner so prescribed ;
and, where such an order includes such provision as is authorised by paragraph (a) above to be included therein, the aggregate amount, as re-determined in accordance with the order, shall be apportioned among rating areas in like manner as that amount, as determined by the order, was apportioned.
(4)Where an order under this section includes any such provision as is authorised by the last foregoing subsection to be included therein it may, further, include provision for effecting such alterations in rateable values shown in the valuation roll as are rendered requisite in consequence of an apportionment effected by virtue of the last foregoing subsection or a variation effected by virtue of the order and for any incidental, supplementary or consequential matters for which it appears to the Secretary of State requisite to provide for the purposes of the order.
(5)The rate to be levied by a county council for the year 1971-72 and subsequent years on the rateable value apportioned to their area by virtue of subsection (2) above shall be the mean of the county rate and the highest aggregate rate levied in the separately rated areas of the landward area of the county.
(6)An order under this section shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.
(7)In this section "county rate " has the same meaning as in section 224(1) of the [1947 c. 43.] Local Government (Scotland) Act 1947, and other expressions have the same meanings as in the [1966 c. 51.] Local Government (Scotland) Act 1966.
(8)This section extends to Scotland only.