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3.—(1) The following class of lands and heritages is hereby prescribed for the purposes of section 6(1) of the 1975 Act, namely any lands and heritages in Scotland (other than the lands and heritages mentioned in paragraph (2) below) occupied by the Company and wholly or mainly used for the purposes of the generation, transmission, or supply of electricity or for ancillary purposes.
(2) The lands and heritages mentioned in this paragraph are—
(a)any lands and heritages consisting of or comprising premises used wholly or mainly—
(i)as a shop or other place for the sale, display or demonstration of apparatus or accessories for use by consumers of electricity (any use for the receipt of payments for the use of electricity being disregarded); or
(ii)as office premises where those premises are not situated on operational land of the Company; or
(iii)for both of the foregoing purposes; and
(b)any lands and heritages which fall within the prescribed class of lands and heritages for the purposes of the Electricity Generators (Rateable Values) (Scotland) (No. 2) Order 1991(1).
S.I. 1991/943
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