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The Industrial and Freight Transport (Rateable Values) (Scotland) Order 1990
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- 1990 No. 820 (S. 102)
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order makes provision for the valuation of industrial and freight transport lands and heritages (“the prescribed class”) for the financial year 1990-91.
It provides that the rateable value of any lands and heritages which fall within the prescribed class should be an amount produced by deducting from the net annual value of those lands and heritages thirty five per cent of that value.
In terms of the Rating of Industry (Scotland) Order 1984 (S.I. 1985/101), the rateable value of those lands and heritages was ascertained for the financial years 1985-86 to 1989-90 by deducting forty per cent of their net annual value.
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