The Docks and Harbours (Rateable Values) (Scotland) Order 2000

Prescribed class of lands and heritages

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)) occupied by an authority and used for the purposes of the undertaking carried on by that authority.

(2) The lands and heritages mentioned in this paragraph are lands and heritages consisting of or comprising–

(a) a dock or harbour where the relevant income of the undertaking–

(i) in any accounting period of twelve months ending during the year ending with 31st March 1998, or if there is none,

(ii) if there is an accounting period of any other length which ends in that year, in the period of twelve months which ends with the last day of the last such accounting period, or, if there is none,

(iii) in the twelve months ending with 31st March 1998,

was not more than £1,000,000;

(b) a dock or harbour used by an authority exclusively or mainly for the purpose of bringing or receiving goods of any one or more of the following descriptions:–

(i) goods which have been manufactured or produced by that authority or an associated body;

(ii) goods which are to be used by that authority or an associated body for the manufacture or production of goods or electricity;

(iii) goods which are to be sold by that authority or an associated body; or

(c) premises occupied by an authority which do not consist exclusively of operational land.