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(This note is not part of the Order)
Under paragraph 3(2) of Schedule 6 to the Local Government Finance Act 1988, the Secretary of State may by order provide in the case of non-domestic hereditaments to be shown in the central rating lists for England and for Wales that the normal rules of valuation for rating contained in paragraphs 2 to 2B of that Schedule are not to apply to such hereditaments, and instead their rateable values shall be such as are specified in the order or determined in accordance with prescribed rules.
Water supply hereditaments occupied (or, if unoccupied, owned) by water undertakers named in Part 6 of the Schedule to the Central Rating Lists Regulations 1994 are required by those Regulations to be shown in the central rating lists for England and Wales. This Order provides that paragraphs 2 to 2B shall not apply in respect of such hereditaments, prescribes values for those hereditaments for the financial year 1995/96 and prescribes rules according to which their rateable values are to be determined in future years.
Article 4(1) revokes with effect from 1st April 1995 the Water Undertakers (Rateable Values) Order 1989 and article 3(1) of the Non-Domestic Rating (Appropriate Fraction and Rateable Values) Order 1991. These provisions shall continue to have effect for the purposes mentioned in article 4(2).
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