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The Railways (Rateable Values) (England) Order 2000
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- UK Statutory Instruments
- 2000 No. 949
- Explanatory Note
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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 that non-domestic hereditaments of a description shown in a central rating list are not to be valued for non-domestic rating on the basis set out in paragraphs 2 to 2C of that Schedule (that is to say, by reference to the rent a hypothetical tenant would pay for a hereditament on an annual basis), but that their rateable values shall be such as are specified in the order or determined in accordance with prescribed rules.
Article 4 of this Order prescribes the rateable values of the hereditaments entered, by virtue of the Central Rating Lists (England) Regulations 2000, in the central list in respect of Railtrack plc and London Underground Limited for the financial year beginning on 1st April 2000.
Article 5 provides for the factor by reference to which those rateable values are to be adjusted for subsequent financial years.
Article 6 of this Order revokes, subject to certain savings, with effect from 1st April 2000, the Railways (Rateable Values) Order 1994, which (as amended) applied in respect of years commencing on or after 1st April 1995.
The Order extends to England only.
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