{
  "url": "https://openlegislation.uk/industrial-and-freight-transport-rateable-values-scotland-order-1990/article-4",
  "json_url": "https://openlegislation.uk/industrial-and-freight-transport-rateable-values-scotland-order-1990/article-4.json",
  "legislation": "uksi/1990/820",
  "legislation_title": "The Industrial and Freight Transport (Rateable Values) (Scotland) Order 1990",
  "legislation_url": "https://openlegislation.uk/industrial-and-freight-transport-rateable-values-scotland-order-1990",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Rateable value",
  "text": "For the purposes of section 6(1) of the 1975 Act and in respect of the financial year 1990-91, the rateable value of any lands and heritages which fall within the prescribed class of lands and heritages shall be the amount produced by deducting from the net annual value of those lands and heritages thirty five per cent of that value.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/820/article/4",
    "retrieved_at": "2026-10-29T15:21:55.163136+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."
}