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The Industrial and Freight Transport (Rateable Values) (Scotland) Order 1993
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- UK Statutory Instruments
- 1993 No. 876 (S. 112)
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order makes provision for the valuation of certain industrial and freight transport lands and heritages (article 3) (“the prescribed class”) for the financial year 1993-94.
It provides that the rateable value of any lands and heritages which fall within the prescribed class should be an amount produced by deducting from the net annual value of those lands and heritages 17.5% of that value (article 4).
The Order also amends certain enactments relating to the valuation of the prescribed class and revokes the Order for financial year 1992-93 concerning certain industrial and freight transport lands and heritages (articles 5 to 8).
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