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The British Gas plc. (Rateable Values) (Scotland) Amendment Order 1997

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Explanatory Note

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The British Gas plc. (Rateable Values) (Scotland) Order 1995 (“the 1995 Order”) made provision for the valuation for non-domestic rating purposes for financial years 1995-96 to 1999-2000 of certain lands and heritages occupied by British Gas plc. Following upon changes in the gas industry consequential on the Gas Act 1995 (c. 45), this Order amends the 1995 Order so as to provide a revised formula for calculating aggregate rateable values from 1st April 1997 onwards. Other amendments are consequential on this change.

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