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The Electricity Generators (Aluminium) (Rateable Values) (Scotland) Order 2000
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- Scottish Statutory Instruments
- 2000 No. 87
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order makes provision for the valuation for the financial years 2000-01 to 2004-05 of certain lands and heritages occupied by Alcan Aluminium UK Ltd. or the Lochaber Power Company (“the prescribed class of lands and heritages”) (article 3).
Article 4 of the Order prescribes that the rateable value of any lands and heritages within the prescribed class shall be an amount equal to the product of £7,000 multiplied by the declared net capacity of the generating plant on the lands and heritages (measured in megawatts).
The Order amends certain enactments relating to the valuation of the prescribed class of lands and heritages and revokes a previous Order, now spent (articles 5 to 8).
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