Article 5 Rateable values for financial years 1995-96 to 1999-2000

For the purposes of section 6(1) of the 1975 Act, the rateable value of any lands and heritages within the prescribed class of lands and heritages for the financial year 1995-96 and the four following financial years shall be an amount equal to the product of £8,715 multiplied by the declared net capacity of the generating plant measured in megawatts.

Where (apart from this paragraph) any rateable value determined under paragraph (1) above would include a fraction of a pound—