Explanatory note
(This note is not part of the Order)
This Order amends the Dock and Harbours (Rateable Values) (Scotland) Order 1990 which prescribes how the rateable values of certain lands and heritages in Scotland used for dock and harbour purposes should be arrived at. Article 5 of that Order is amended so that the rateable value of a dock and harbour undertaking for 1995-96 will now be calculated by reference to the undertaking’s income over a relevant twelve month period ending between 31st December 1992 and 31st March 1993.
In pursuance of the power in section 6(6) of the Local Government (Scotland) Act 1975, as amended, the Order has effect from 1st April 1995.