Explanatory note

This Order makes provision for the valuation for financial years 1993-94 and 1994-95 of certain football grounds used by clubs in membership of the Scottish Football League as at 1st April 1993 (“the prescribed class”).

It provides that the rateable value of any lands and heritages which fall within the prescribed class shall be an amount ascertained in accordance with a formula which is set out at article 4 and which relates to the total gate receipts of the club in question from a past season.

The Order also amends certain enactments relating to the valuation of, and the levying of rates in respect of, the prescribed class of lands and heritages (articles 5 to 7).

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 1993.