The Forth Ports plc (Rateable Values) (Scotland) Order 1994

Interpretation

2.—(1) In this Order, unless the context otherwise requires–

“the 1975 Act” means the Local Government (Scotland) Act 1975;

“associated body” means an associated body of the Company and shall be construed in accordance with paragraph (3) below;

“the Company” means the company registered at the date of this Order by the name of Forth Ports plc;

“financial year” means the period of twelve months beginning with 1st April;

“non-domestic water rate” shall be construed in accordance with the provisions of section 40 of the Water (Scotland) Act 1980(1);

“operational land”, in relation to the Company, means land which is used for the purposes of carrying on the Company’s undertaking, not being land which, in respect of its nature and situation, is comparable rather with land in general than with land which is used for the purposes of carrying on of statutory undertakings (within the meaning of the Town and Country Planning (Scotland) Act 1972(2));

“prescribed class of lands and heritages” means the class of lands and heritages prescribed for the purposes of section 6(1) of the 1975 Act in article 3 of this Order; and

“the undertaking” means the dock or harbour undertaking carried on, under authority conferred by or under any enactment, by the Company.

(2) Any reference in this Order to–

(a) lands and heritages occupied by the Company includes a reference to lands and heritages which, if unoccupied, are owned by the Company; and

(b) lands and heritages used for any purpose includes a reference to lands and heritages which are unused but in relation to which it appears that, when next in use, they will be used for such a purpose.

(3) For the purposes of this Order a body shall be treated as an associated body of the Company if–

(a) it is a body corporate in relation to which the Company directly or indirectly owns or controls not less than 51 per cent of its issued share capital; or

(b) it is a body corporate in relation to which the Company and any body or bodies falling within the terms of sub-paragraph (a) above directly or indirectly own or control not less than 51 per cent of its issued share capital.

(1)

1980 c. 45; section 40 was substituted by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47), Schedule 5, paragraph 29, and amended by the Local Government and Housing Act 1989, Schedule 6, paragraphs 16 and 18 and Schedule 12, Part II and by the Local Government Finance Act 1992, Schedule 11, paragraph 31.

(2)

1972 c. 52; the definition of “statutory undertakers” in section 275(1) was amended by the Gas Act 1986 (c. 44), Schedule 9, Part I and by the Electricity Act 1989 (c. 29), Schedule 18.