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The Mines and Quarries (Rateable Values) (Scotland) Order 1990
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- 1990 No. 823 (S. 105)
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order makes provision for the valuation of certain mines and quarries (“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 35% of that value, except in the case of certain lands and heritages occupied for the purpose of winning and working, grading, washing, grinding and crushing of minerals, in which case the deduction to be made is 67.5% of their net annual value.
This Order also revokes the Valuation (Mines and Quarries) (Scotland) Order 1971 (S.I. 1971/779).
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