Explanatory note
(This note is not part of the Order)
This Order makes provision for the valuation for the financial year 1990-91 and subsequent financial years of certain lands and heritages occupied by the British Waterways Board (article 3) (“the prescribed class of lands and heritages”).
The Order prescribes the aggregate amount of the rateable values of the prescribed class of lands and heritages for those financial years at £12,000 (article 5). It also apportions that aggregate amount among local authorities in accordance with the Schedule to the Order (article 6).
The Order provides that the non-domestic water rate shall not be leviable in respect of the prescribed class of lands and heritages for those financial years (article 4).
The Order amends certain enactments relating to the valuation of the prescribed class of lands and heritages (articles 7 to 9).