The Oil Related and Petrochemical Plants (Rateable Values) (Scotland) Order 1993

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 Scotland which–

(a) are used partly for any one or more of the purposes specified in paragraph (2) below, but are not used wholly or mainly for any one or more of those purposes; and

(b) were first used for any of those purposes on or after 8th May 1975.

(2) The purposes specified in this paragraph are–

(a) the initial storage of oil;

(b) the initial treatment of oil;

(c) subjecting oil consisting of gas to any activity the sole or main purpose of which is to achieve physical separation or a chemical reaction in respect of that oil;

(d) enabling the product of such a physical separation or chemical reaction as is referred to in sub-paragraph (c) above to be stored or loaded into gas tankers; and

(e) enabling the product of the initial storage or initial treatment of oil to be stored or loaded into oil or gas tankers.