The Glasgow Underground (Rateable Values) (Scotland) Order 1992
Citation, commencement and date of effect
1.
(1)
This Order may be cited as the Glasgow Underground (Rateable Values) (Scotland) Order 1992 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 1992.
Interpretation
2.
(1)
In this Order, unless the context otherwise requires—
“the 1975 Act ” means the Local Government (Scotland) Act 1975;
“the Executive ” means the Strathclyde Passenger Transport Executive;
“clerical work ” includes writing, book-keeping, typing, filing, duplicating, sorting papers or information, calculating (whether by manual, mechanical or electronic means), drawing, and the editorial preparation of matter for publication;
“financial year ” means the period of twelve months beginning with 1st April;
“office premises ” means any lands and heritages constructed or adapted as offices or for office purposes, or used wholly or mainly for such purposes;
“office purposes ” includes the purposes of administration and clerical work and handling money;
“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.
(2)
Any reference in this Order to—
(a)
lands and heritages occupied by the Executive includes a reference to lands and heritages which, if unoccupied, are owned by the Executive; 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.
Prescribed class of lands and heritages
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 the City of Glasgow District in the Strathclyde Region (other than the lands and heritages mentioned in paragraph (2) below) occupied by the Executive and used wholly or mainly for the purposes of the parts of the Executive’s undertaking which are concerned with the carriage of passengers by underground railway or for purposes ancillary to those purposes.
(2)
The lands and heritages mentioned in this paragraph are lands and heritages consisting of or comprising—
(a)
premises used wholly or mainly—
(i)
as a shop, kiosk or place of public refreshment;
(ii)
as office premises occupied by the Executive which are not situated on operational land of the Executive; or
(iii)
for more than one of the foregoing purposes; and
(b)
premises or rights so let out as to be capable of separate assessment.
Non-domestic water rate
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 1992-93.
Aggregate amount of rateable values for financial year 1992-93
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 1992-93 is hereby prescribed as £220,655.
Amendment of enactments
6.
For the purposes of section 6(5) of the 1975 Act, the following amendments shall be made to the enactments specified in articles 7 and 8 below in their relation to the valuation of the prescribed class of lands and heritages for the financial year 1992-93.
7.
8.
(1)
“(iii)
upon their ceasing to be lands and heritages within the class of lands and heritages prescribed in the Glasgow Underground (Rateable Values) (Scotland) Order 1992 (here-inafter in this Act referred to as “the 1992 Order”);”.
(2)
“(other than lands and heritages within the class of lands and heritages prescribed in the 1992 Order)”.
(3)
“(gg)
by deleting therefrom, with effect from 1st April 1992, any lands and herita ges within the class of lands and heritages prescribed in the 1992 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 1992, any lands and heritages within the class of lands and heritages prescribed in the 1992 Order together with the aggregate amount of the rateable values prescribed by article 5 of that Order;”.
(4)
“and, where the entry relates to any lands and heritages within the class of lands and heritages prescribed in the 1992 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)
“(other than lands and heritages within the class of lands and heritages prescribed in the 1992 Order)”.
Revocation
9.
St. Andrew’s House,
Edinburgh
This Order makes provision for the valuation for the financial year 1992-93 of certain lands and heritages occupied by Strathclyde Passenger Transport Executive (article 3) ( “the prescribed class of lands and heritages ”) and used wholly or mainly in connection with the carriage of passengers on Glasgow Underground railway.
The Order prescribes the aggregate amount of the rateable values of the prescribed class of lands and heritages for that financial year at £220,655 (article 5).
The Order provides that the non-domestic water rate shall not be leviable in respect of the prescribed class of lands and heritages for that financial year (article 4).
The Order amends certain enactments relating to the valuation of the prescribed class of lands and heritages and revokes Orders for financial years 1990-91 and 1991-92 concerning Glasgow Underground (articles 6 to 9).
By virtue of section 6(6) of the Local Government (Scotland) Act 1975, as amended, the Order has effect from 1st April 1992.