Gas Act 1972

34 Rating of Corporation

(1) Subsection (2) below applies to the rating of the Corporation in England and Wales, and subsection (3) to the rating of the Corporation in Scotland.

(2) As from the appointed day, the provisions set out in Part I of Schedule 5 to this Act shall, as there directed, be substituted for section 33 of, and Schedule 6 to, the [1967 c. 9.] General Rate Act 1967 (which relate to the rating of the Gas Council and the Area Boards in England and Wales).

The transitional provisions contained in Part II of the said Schedule 5 shall also have effect, and the provisions in the said Part I shall have effect subject to them.

(3) For the purposes of the levying of rates in respect of—

(a) the year following the appointed day, the Corporation shall be treated as having—

(i) supplied, manufactured or produced all gas supplied or manufactured or produced in Scotland by the Gas Council and the Scottish Gas Board during the twelve months ending with the 31st March falling within the immediately preceding year, and

(ii) purchased all gas purchased by the Gas Council in order to supply the Scottish Gas Board and consumers in Scotland, and all gas purchased by the Scottish Gas Board from any person other than the Gas Council during the said period, and

(iii) occupied during that year, the lands and heritages mentioned in section, 24(1) of the [1956 c. 60.] Valuation and Rating (Scotland) Act 1956,

and for this purpose that Act and any other enactments relating to the levying of rates in Scotland on the Gas Council and the Scottish Gas Board shall apply as in operation immediately before the appointed day, except in relation to the definition of " excepted premises " in section 24(4) of the Valuation and Rating (Scotland) Act 1956,

(b) any subsequent year, the provisions of section 24 of, and Schedule 4 to, the Valuation and Rating (Scotland) Act 1956, shall apply as read with section 3 of the [1962 c. 9.] Local Government (Financial Provisions etc.) (Scotland) Act 1962, section 12 of the [1963 c. 12.] Local Government (Financial Provisions) (Scotland) Act 1963 and sections 18 and 19 of the [1966 c. 51.] Local Government (Scotland) Act 1966.