Local Government (Financial Provisions etc.) (Scotland) Act 1962

3 Rating of Gas Boards

As respects the levying of rates for the year 1962-63 and any subsequent year—

(a) for the purposes of the Fourth Schedule to the Act of 1956 (which relates to the rating of Gas Boards), the standard number of therms of a Gas Board shall be taken to be the number estimated under paragraph 3 or paragraph 8 of that Schedule, as the case may be, reduced by one-half of the number of therms purchased by the Board in the periods of twelve months respectively described in those paragraphs, and the number of therms estimated under sub-paragraph (2) of paragraph 4 of that Schedule shall be subject to a similar reduction;

(b) gas produced by a Gas Board by the application, to gas purchased by the Board, of any process not consisting only of purification or blending with other gases, or both, shall be treated for the purposes of the Act of 1956 as gas manufactured by the Board, and the reference in subsection (1) of section twenty-four of that Act to the manufacture of gas shall be construed accordingly;

(c) in estimating for the purposes of sub-paragraph (1) of paragraph 5 of the Fourth Schedule to the Act of 1956 the number of therms manufactured by a Gas Board, the number of therms in gas produced by the Board as aforesaid shall be treated as half the actual number thereof;

(d) the reference in section five of the Water (Scotland) Act, 1949 (which relates to the levy of domestic water rate on public utility undertakings, etc.), to lands and heritages occupied as gasworks shall be construed as a reference to lands and heritages which a Gas Board is, under section twenty-four of the Act of 1956, to be treated as occupying.