Gas Act 1972

The Valuation and Rating (Scotland) Act 1956

6 (1) In section 24 of the [1956 c. 60.] Valuation and Rating (Scotland) Act 1956—

(a) any reference to a Gas Board shall be construed as a reference to the British Gas Corporation,

(b) in subsection (1)—

(i) for the words " the year 1961-1962 and of any subsequent year ", there shall be substituted the words " any year subsequent to the year following the appointed day ",

(ii) the words " the year 1961-1962 or" shall be omitted,

(c) in subsection (2)—

(i) for the words " 1961-1962", there shall be substituted the words " subsequent to the year following the appointed day ",

(ii) the words " except as provided in this Part of this Act" shall be omitted,

(d) in subsection (4)—

(i) the words " and the next following" shall be omitted,

(ii) after the word " section ", the following definition shall be inserted—

• “' appointed day ' means the day appointed by the Secretary of State under section 1(1) of the Gas Act 1972”,

(iii) in the definition of " excepted premises", after the words "functions of a Gas Board", there shall be inserted the words " or lands and heritages occupied and used by the British Gas Corporation wholly or mainly for the manufacture of plant or gas fittings

(2) In section 43(1) of the said Act, the definition of " Gas Board " shall be omitted and there shall be inserted the following definition—

• “' gas ' includes gas in a liquid state, but—

  (a)

  the liquefaction of gas, and

  (b)

  the evaporation of gas in a liquid state,

  shall not of themselves be taken to constitute the manufacture of gas or the application of a process to gas.”.

(3) In Schedule 4 to the said Act—

(a) any reference to a Gas Board shall be construed as a reference to the British Gas Corporation,

(b) in paragraph 1, for the words " 1963-1964 ", there shall be substituted the words " subsequent to the year following the appointed day ",

(c) for paragraph 3, there shall be substituted the following paragraph—

“3. For the purposes of this Schedule the standard number of therms shall be 157, 613, 661,”

(d) in paragraph 4—

(i) in sub-paragraph (1), after the word "For" there shall be inserted the words " the basic year and ",

(ii) in sub-paragraph (2)(a), for the words " their area ", there shall be substituted the word " Scotland ",

(e) in paragraph 5(1)(b), for the words " the area of the Board ", there shall be substituted the word " Scotland