- Statutory Instrument 1998 No. 688 (S.35)
The Valuation and Rating (Exempted Classes) (Scotland) Order 1998
© Crown Copyright 1998
Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.
The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.
It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.
The text of this Internet version of the Statutory Instrument which is published by the Queen's Printer of Acts of Parliament has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Valuation and Rating (Exempted Classes) (Scotland) Order 1998 , ISBN 0 11 055744 1. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.
Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.
To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.
| Made | 6th March 1998 | ||
| Coming into force | 20th March 1998 |
The Secretary of State, in exercise of the powers conferred on him by section 1 of the Valuation and Rating (Exempted Classes) (Scotland) Act 1976[1] and of all other powers enabling him in that behalf, and having consulted with such associations of local authorities and of persons as appeared to him to be concerned and with such local authorities and persons with whom consultation appeared to him to be desirable, hereby makes the following Order, a draft of which has been laid before and approved by resolution of each House of Parliament:
Citation and commencement
1. This Order may be cited as the Valuation and Rating (Exempted Classes) (Scotland) Order 1998 and shall come into force on the fourteenth day after the day on which it is made.
Interpretation
2. In this Order, "pipe-line" means a pipe or system of pipes together with any associated apparatus and works, so far as lying seaward of the low water mark of ordinary spring tides, for the purpose of transporting from Scotland to Northern Ireland or the Republic of Ireland natural gas after storage, refining or other treatment on land.
Exempted lands and heritages
3. - (1) No lands and heritages consisting of a pipe-line shall be entered in the valuation roll.
(2) Where, at the date of this Order coming into force, lands and heritages consisting of a pipe-line are already entered in the valuation roll, the assessor shall delete those lands and heritages from the roll.
(3) Any deletion required under paragraph (2) shall have effect as from 1st April 1996 or from the date on which the relevant entry in the valuation roll became effective, whichever is the later.
Calum MacDonald
Parliamentary Under Secretary of State, Scottish Office
St Andrew's House, Edinburgh
6th March 1998
(This note is not part of the Order)
This Order provides for the exemption from rating of pipe-lines used for transporting natural gas from Scotland to Northern Ireland or the Republic of Ireland. Where such a pipe-line has already been entered in the valuation roll as at the date of this Order coming into force, the assessor requires to delete the entry as from 1st April 1996 or whenever it became effective, whichever is later.
Notes:
[1] 1976 c.64; section 1 was amended by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c.47), Schedule 6.back
ISBN 0 11 055744 1