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The Non-Domestic Rating (Valuation of Utilities) (Scotland) Revocation Order 2005
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- Scottish Statutory Instruments
- 2005 No. 178
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order provides for the revocation of various orders made under sections 6, 35 and 37(1) of the Local Government (Scotland) Act 1975 (“the 1975 Act”).
The revoked Orders prescribed rateable values of certain utilities for the purpose of section 6(1) of the 1975 Act (valuation by formula of certain lands and heritages).
The revocations are made as part of a new regime for the valuation of the lands and heritages within these utilities, for the purposes of the valuation roll. The revoked Orders related to electricity generation, electricity distribution and transmission, gas, Scottish Water, large docks and harbours, and the railways (including train operating companies).
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