Explanatory Note
(This note is not part of the Order)
Under paragraph 3(2) of Schedule 6 to the Local Government Finance Act 1988, the Secretary of State may by order provide in the case of non-domestic hereditaments to be shown in the central rating lists for England and Wales that the normal rules of valuation for rating contained in paragraphs 2 to 2B of that Schedule shall not apply and instead their rateable values shall be such as are specified, or determined in accordance with rules set out, in the order.
This Order revokes, with savings, the British Waterways Board (Rateable Values) Order 1989, the Telecommunications Industry (Rateable Values) Order 1989, article 3(2) of the Non-Domestic Rating (Appropriate Fraction and Rateable Values) Order 1991 and the Telecommunications Industry (Rateable Values) (Amendment) Order 1994.
As a result, the hereditaments whose rateable values were specified by, or determined in accordance with the rules set out in, those Orders will, with effect from 1st April 1995, be assessed under the normal rules of valuation for rating.