Amendment of Enactments
10.—(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 Electricity Generators (Rateable Values) (Scotland) Order 1992 (hereinafter in this Act referred to as “the 1992 Order”);”.
(2) 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 1992, any lands and heritages 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, in relation to each Company as defined in the 1992 Order, any lands and heritages within the class of lands and heritages prescribed in that Order together with the rateable values determined and, where appropriate, apportioned by the assessor in accordance with articles 5, 6 and 7 of that Order;”.
(3) In section 37(1) of that Act, at the end of the definition of “material change of circumstances ” ((1)), there shall be inserted the following:—
“and in the case of lands and heritages within the class of lands and heritages prescribed in the 1992 Order, any change in the declared net capacity of the generating plant in or on those lands and heritages within the meaning of that Order;”.
The definition of “material change of circumstances ” was amended by the Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31), section 20 and Schedule 2, paragraph 17, and by the Abolition of Domestic Rates Etc. (Scotland) Act 1987, Schedule 6.