http://www.legislation.gov.uk/uksi/1989/2473/article/3/madeThe Docks and Harbours (Rateable Values) Order 1989Business ratesLocal governmentKing's Printer of Acts of Parliament2011-07-04RATING AND VALUATION Where the Secretary of State so provides by order under paragraph 3(1) of Schedule 6 to the Local Government Finance Act 1988, hereditaments of any class are not to be valued for non-domestic rating on and after 1st April 1990 on the basis set out in paragraphs 2 to 2B of that Schedule (that is to say, by reference to the rent a hypothetical tenant would pay for the hereditament on an annual basis), but on the basis of rules set out in the order. Application 3 1 This Order applies, except in the cases described in paragraphs (2) to (4), to any hereditament which consists of a dock or harbour undertaking carried on under authority conferred by or under any enactment. 2 This Order does not apply— a where the relevant income of the dock or harbour undertaking— i in any accounting period of twelve months ending during the period beginning on 31st December 1987 and ending with 31st March 1988; or (ii) if there was no such accounting period, in the twelve months ending on31st March 1988, was not more than 50,000; or b where the persons carrying on the dock or harbour undertaking use the dock or harbour exclusively or mainly for the purpose of bringing or receiving goods— i manufactured or produced by them; or ii to be used by them for the manufacture or production of goods or electricity; or iii to be sold by them, or iv manufactured or produced by an associated body, and to be sold by that body. 3 For the purposes of paragraph (2)(b), a body shall be treated as the associated body of any persons if— a it is a body corporate in relation to which those persons directly or indirectly own or control not less than 51 per cent. of its issued share capital; or (b) it is a body corporate in relation to which those persons and any other associated body or bodies of theirs directly or indirectly own or control not less than 51 per cent. of its issued share capital. 4 Other than for the purposes of the calculation of relevant income, this Order does not apply to a hereditament occupied by the persons carrying on a dock or harbour undertaking which does not consist exclusively of operational land. 5 In paragraph (4), “operational land” means land which is used for the purpose of the carrying on of the 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 purpose of carrying on of statutory undertakings (within the meaning of the Town and Country Planning Act 1971). 1971 c. 78
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</ukm:Statistics>
</ukm:Metadata>
<Secondary>
<Body DocumentURI="http://www.legislation.gov.uk/uksi/1989/2473/body/made" IdURI="http://www.legislation.gov.uk/id/uksi/1989/2473/body" NumberOfProvisions="4" NumberFormat="default">
<P1group>
<Title>Application</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/1989/2473/article/3/made" IdURI="http://www.legislation.gov.uk/id/uksi/1989/2473/article/3" id="article-3">
<Pnumber>3</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/1989/2473/article/3/1/made" IdURI="http://www.legislation.gov.uk/id/uksi/1989/2473/article/3/1" id="article-3-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This Order applies, except in the cases described in paragraphs (2) to (4), to any hereditament which consists of a dock or harbour undertaking carried on under authority conferred by or under any enactment.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/1989/2473/article/3/2/made" IdURI="http://www.legislation.gov.uk/id/uksi/1989/2473/article/3/2" id="article-3-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>This Order does not apply—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/1989/2473/article/3/2/a/made" IdURI="http://www.legislation.gov.uk/id/uksi/1989/2473/article/3/2/a" id="article-3-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>where the relevant income of the dock or harbour undertaking—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/1989/2473/article/3/2/a/i/made" IdURI="http://www.legislation.gov.uk/id/uksi/1989/2473/article/3/2/a/i" id="article-3-2-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>in any accounting period of twelve months ending during the period beginning on 31st December 1987 and ending with 31st March 1988; or (ii) if there was no such accounting period, in the twelve months ending on31st March 1988, was not more than 50,000; or</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/1989/2473/article/3/2/b/made" IdURI="http://www.legislation.gov.uk/id/uksi/1989/2473/article/3/2/b" id="article-3-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>where the persons carrying on the dock or harbour undertaking use the dock or harbour exclusively or mainly for the purpose of bringing or receiving goods—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/1989/2473/article/3/2/b/i/made" IdURI="http://www.legislation.gov.uk/id/uksi/1989/2473/article/3/2/b/i" id="article-3-2-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>manufactured or produced by them; or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/1989/2473/article/3/2/b/ii/made" IdURI="http://www.legislation.gov.uk/id/uksi/1989/2473/article/3/2/b/ii" id="article-3-2-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>to be used by them for the manufacture or production of goods or electricity; or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/1989/2473/article/3/2/b/iii/made" IdURI="http://www.legislation.gov.uk/id/uksi/1989/2473/article/3/2/b/iii" id="article-3-2-b-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>to be sold by them, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/1989/2473/article/3/2/b/iv/made" IdURI="http://www.legislation.gov.uk/id/uksi/1989/2473/article/3/2/b/iv" id="article-3-2-b-iv">
<Pnumber>iv</Pnumber>
<P4para>
<Text>manufactured or produced by an associated body, and to be sold by that body.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/1989/2473/article/3/3/made" IdURI="http://www.legislation.gov.uk/id/uksi/1989/2473/article/3/3" id="article-3-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>For the purposes of paragraph (2)(b), a body shall be treated as the associated body of any persons if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/1989/2473/article/3/3/a/made" IdURI="http://www.legislation.gov.uk/id/uksi/1989/2473/article/3/3/a" id="article-3-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>it is a body corporate in relation to which those persons directly or indirectly own or control not less than 51 per cent. of its issued share capital; or (b) it is a body corporate in relation to which those persons and any other associated body or bodies of theirs directly or indirectly own or control not less than 51 per cent. of its issued share capital.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/1989/2473/article/3/4/made" IdURI="http://www.legislation.gov.uk/id/uksi/1989/2473/article/3/4" id="article-3-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Other than for the purposes of the calculation of relevant income, this Order does not apply to a hereditament occupied by the persons carrying on a dock or harbour undertaking which does not consist exclusively of operational land.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/uksi/1989/2473/article/3/5/made" IdURI="http://www.legislation.gov.uk/id/uksi/1989/2473/article/3/5" id="article-3-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
In paragraph (4), “operational land” means land which is used for the purpose of the carrying on of the 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 purpose of carrying on of statutory undertakings (within the meaning of the Town and Country Planning Act 1971
<FootnoteRef Ref="f00003"/>
).
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Body>
</Secondary>
<Footnotes>
<Footnote id="f00003">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1971/78" id="c00004" Class="UnitedKingdomPublicGeneralAct" Year="1971" Number="0078">1971 c. 78</Citation>
</Text>
</Para>
</FootnoteText>
</Footnote>
</Footnotes>
</Legislation>