Water Act 1989

Transitory provision relating to rating

56 (1) In relation to the period beginning with the transfer date and ending with 31st March 1990, the provisions of section 31 of and Schedule 4 to the Rate Act 1967 (valuation of water hereditaments) shall have effect—

(a) as if references in those provisions to any statutory water undertakers or to their undertaking included references to a water undertaker or to the undertaking of a water undertaker;

(b) as if the successor company of a water authority were the same person in law as the water authority; and

(c) as if any hereditament which—

(i) is occupied on and after that date by the Authority; and

(ii) was occupied, immediately before that date, by a water authority for the purposes of their functions with respect to the supply of water,

were a water hereditament occupied by that water authority’s successor company for the purposes of the company’s functions (as a water undertaker) with respect to the supply of water.

(2) Where any hereditament allocated to the Authority by a scheme under Schedule 2 to this Act will fall on and after the transfer date to be treated for the purposes of the provisions mentioned in sub-paragraph (1) above as occupied by a successor company, that scheme may require the Authority to make payments to the successor company, of such amounts and at such times as may be determined in accordance with the scheme, by way of contributions in respect of any liability of the successor company in consequence of those provisions.

(3) In relation to the period mentioned in sub-paragraph (1) above—

(a) section 19 of the said Act of 1967 (general rule as to ascertainment of rateable value) shall have effect as if the reference in the definition of “non-industrial building” in that section to premises forming part, and taken into account in the valuation for rating purposes, of a water undertaking included a reference to any such premises transferred in accordance with a scheme under Schedule 2 to this Act to the Authority or a successor company; and

(b) section 43 of that Act (exemption of property of certain authorities) shall have effect, subject to that sub-paragraph, as if the references in that section to a water authority and to a drainage authority included references, respectively, to the Authority and to an internal drainage board.