{
  "url": "https://openlegislation.uk/british-waterways-board-rateable-values-scotland-order-1990/note",
  "json_url": "https://openlegislation.uk/british-waterways-board-rateable-values-scotland-order-1990/note.json",
  "legislation": "uksi/1990/855",
  "legislation_title": "The British Waterways Board (Rateable Values) (Scotland) Order 1990",
  "legislation_url": "https://openlegislation.uk/british-waterways-board-rateable-values-scotland-order-1990",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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”).\nThe 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).\nThe 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).\nThe Order amends certain enactments relating to the valuation of the prescribed class of lands and heritages (articles 7 to 9).\nThe Order also revokes the British Waterways Board (Rateable Values) (Scotland) Order 1985 and the British Waterways Board (Rateable Values) (Scotland) Amendment Order 1988 (S.I. 1985/194 and 1988/1219).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/855/note",
    "retrieved_at": "2026-10-29T15:21:36.660405+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}