
1 
This Order may be cited as the Industrial and Freight Transport (Rateable Values) (Scotland) Order 1990 and shall come into force on 1st April 1990.
2 
In this Order, unless the context otherwise requires–
 “the 1928 Act” means the Rating and Valuation (Apportionment) Act 1928;
 “the 1956 Act” means the Valuation and Rating (Scotland) Act 1956;
 “the 1975 Act” means the Local Government (Scotland) Act 1975;
 “financial year” means the period of twelve months beginning with 1st April;
 “net annual value” has the same meaning as in section 6(8) of the 1956 Act;
 “prescribed class of lands and heritages” means the class of lands and heritages prescribed for the purposes of section 6(1) of the 1975 Act in article 3 of this Order;and any references in this Order to “industrial lands and heritages”, “freight transport lands and heritages”, “industrial purposes” and “freight transport purposes” shall have the meanings respectively assigned to them in the 1928 Act.
3 
The following class of lands and heritages is hereby prescribed for the purposes of section 6(1) of the 1975 Act, namely any industrial or freight transport lands and heritages in Scotland so far as occupied and used, or treated as occupied and used, for industrial or freight transport purposes.
4 
For the purposes of section 6(1) of the 1975 Act and in respect of the financial year 1990-91, the rateable value of any lands and heritages which fall within the prescribed class of lands and heritages shall be the amount produced by deducting from the net annual value of those lands and heritages thirty five per cent of that value.
5 
The following amendments shall be made to the enactments specified in articles 6 and 7 below in their relation to the valuation of the prescribed class of lands and heritages for the financial year 1990-91.
6 
In section 6(1) of the 1956 Act, after the words “this Act”, there shall be inserted the words “and to any Order made by the Secretary of State under section 6 of the Local Government (Scotland) Act 1975”.
7 

(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 Industrial and Freight Transport (Rateable Values) (Scotland) Order 1990 (hereinafter referred to as “the 1990 Order”);”.
(2) Section 2(1)(g) of that Act shall be amended by adding at the end the following paragraph:–“
(gg) by entering therein any lands and heritages within the class of lands and heritages prescribed in the 1990 Order together with the rateable value thereof as ascertained in accordance with article 4 of that Order;”.
(3) In section 2(2)(a) of that Act, after the reference to “subsection (1)(a)”, insert the words “or (gg)”.
James Douglas-Hamilton
Parliamentary Under Secretary of State, Scottish Office
St. Andrew’s House,
Edinburgh
30th March 1990