Explanatory note

Under paragraph 3(2) of Schedule 6 to the Local Government Finance Act 1988, the Secretary of State may by order provide that a non-domestic hereditament of a description shown in a central rating list is 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 the 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 3 prescribes the rateable value of the class of centrally listed hereditaments occupied or owned by BG Transco plc (formerly known as British Gas plc) for the period during which the central rating list compiled on 1st April 2000 has effect.

Article 4 of this order revokes, subject to certain savings, with effect from 1st April 2000, the British Gas (Rateable Values) Order 1994, which (as amended) applied in respect of years commencing on or after 1st April 1995.

This Order extends to England only.