The Docks and Harbours (Rateable Values) (Scotland) Order 1990

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 an Authority and shall be construed in accordance with paragraph (3) below;

“an Authority” means any person who carries on, under authority conferred by or under any enactment, a dock or habour undertaking other than -

(a)

the British Waterways Board;

(b)

the Forth Ports Authority; and

(c)

Caledonian MacBrayne Limited;

“accounting period”, in relation to an undertaking means the period by reference to which the accounts relating to the undertaking are compiled;

“adjusted income” in relation to any period (“the relevant period”) means the amount of relevant income for that period multiplied by the product of

where–

a

P is the retail prices index for September 1987; and

b

Y is the retail prices index for the September falling during the relevant period, unless the base month for the index for that September differs from the base month for the index for September 1987, in which case Y is the figure which is, for this purpose, estimated and published by the Secretary of State as the figure which would have been the index for the September falling during the relevant period if the base month for the index had been the same in both cases;

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

“the local assessor” means the assessor for a valuation area;

“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 an Authority, means land which is used for the purposes of carrying on the Authority’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;

“rating area” means the area of an islands or district council;

“relevant income”, in relation to a period, means all income by way of revenue included or to be included in the revenue or profit and loss account of an undertaking for the period, whether derived from the operations carried on under authority conferred by or under any enactment or otherwise but excludes–

(a)

income in respect of pilotage;

(b)

income from–

(i)

investments required to be shown in the account of the undertaking (other than investments in subsidiary companies);

(ii)

loans or deposits;

(iii)

rent or other payments receivable in consideration of the grant of permission for occupation or use of any property of the undertaking, or right over any such property, which is or forms part of any lands and heritages which do not fall within the prescribed class of lands and heritages;

(c)

any sum receivable in respect of the disposal of land;

“relevant preceding financial year” means, in relation to any financial year, the financial year ending immediately before the financial year in question;

“retail prices index” means the general index of retail prices for all items published by the Secretary of State;

“subsidiary”, in relation to an Authority, has the same meaning as subsidiary has in relation to a company for the purposes of the Companies Act 1985(3);

“undertaking” means a dock or harbour undertaking carried on, under authority conferred by or under any enactment, by an Authority; and

“valuation area” means the area of a regional or islands council.

(2) Any reference in this Order to–

(a) lands and heritages occupied by an Authority includes a reference to lands and heritages which, if unoccupied, are owned by that Authority; 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 the associated body of an Authority if–

(a) it is a body corporate in relation to which that Authority 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 that Authority and any other associated body or bodies of that Authority directly or indirectly own or control not less than 51 per cent of its issued share capital.

(4) Any reference in this Order to a numbered article shall be construed as a reference to the article bearing that number in this Order.

(1)

1980 c. 45; section 40 was substituted by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47), Schedule 5, paragraph 29.

(2)

1972 c. 52.

(3)

1985 c. 6.