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1.—(1) This Order may be cited as the Caledonian MacBrayne Limited (Rateable Values) (Scotland) Order 1991 and shall come into force on the day after the day on which it is made.
(2) This Order shall in accordance with section 6(6) of the 1975 Act have effect as from 1st April 1991.
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 Caledonian MacBrayne Limited;
“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)land 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 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 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.
3.—(1) The following class of lands and heritages is hereby prescribed for the purposes of section 6(1) of the 1975 Act, namely any lands and heritages in Scotland (other than the lands and heritages mentioned in paragraph (2) below) occupied by the Company for the purposes of the undertaking.
(2) The lands and heritages mentioned in this paragraph are lands and heritages consisting of or comprising–
(a)a dock or harbour used by the Company exclusively or mainly for the purpose of bringing or receiving goods of any one or more of the following descriptions:–
(i)goods which have been manufactured or produced by the Company;
(ii)goods which are to be used by the Company for the manufacture or production of goods or electricity;
(iii)goods which are to be sold by the Company;
(iv)goods which have been manufactured or produced by an associated body, and are to be sold by that body; or
(b)premises occupied by the Company which are not situated on operational land of the Company.
4. The non-domestic water rate shall not be leviable in respect of the prescribed class of lands and heritages in respect of the financial year 1991-92.
5. For the purposes of section 6(1) of the 1975 Act, the aggregate amount of the rateable values of the prescribed class of lands and heritages for the financial year 1991-92 is hereby prescribed as £72,219.
6. For the purposes of section 6(2) of the 1975 Act, the aggregate amount of the rateable values of the prescribed class of lands and heritages for the financial year 1991-92 which is prescribed by article 5 shall be apportioned among the local authorities specified in column 1 of the Schedule to this Order in the amount shown opposite to the name of each such local authority in column 2 of that Schedule.
7. For the purposes of section 6(5) of the 1975 Act, the following amendments shall be made to the enactments specified in articles 8 and 9 below in their relation to the valuation of the prescribed class of lands and heritages for the financial year 1991-92.
8. In section 6(1) of the Valuation and Rating (Scotland) Act 1956(3), after the words “this Act”, there shall be inserted the words “and to any Order made by the Secretary of State under section 6 of the Local Government (Scotland) Act 1975”.
9.—(1) Section 2(1)(c) of the 1975 Act shall be amended by inserting at the end the following:–
“(iii)upon their ceasing to be lands and heritages within the class of lands and heritages prescribed in the Caledonian MacBrayne Limited (Rateable Values) (Scotland) Order 1991 (hereinafter in this Act referred to as “the 1991 Order”);”.
(2) Section 2(1)(d) of that Act shall be amended by inserting after the words “lands and heritages” the following words:–
“(other than lands and heritages within the class of lands and heritages prescribed in the 1991 Order)”.
(3) After paragraph (g) of section 2(1) of that Act, there shall be inserted the following paragraphs:–
“(gg)by deleting therefrom, with effect from 1st April 1991, any lands and heritages within the class of lands and heritages prescribed in the 1991 Order which were entered in the roll before the date of coming into force of that Order;
(ggg)by entering therein, with effect from 1st April 1991, any lands and heritages within the class of lands and heritages prescribed in the 1991 Order together with the rateable values apportioned by that Order to the local authorities whose areas comprise or form part of the valuation area;”.
(4) In section 3(2) of that Act, for the words from “and any such person” to the end, there shall be substituted the following:–
“and, where the entry relates to any lands and heritages within the class of lands and heritages prescribed in the 1991 Order, any such person may at any time while the roll is in force appeal against the entry but only on the ground that there is a clerical error in that entry.”.
(5) In section 3(4) of that Act, after the words “lands and heritages” where they appear for the first time, there shall be inserted the following:–
“(other than lands and heritages within the class of lands and heritages prescribed in the 1991 Order)”.
J Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
1st August 1991
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