{
  "url": "https://openlegislation.uk/industrial-and-freight-transport-rateable-values-scotland-order-1991/note",
  "json_url": "https://openlegislation.uk/industrial-and-freight-transport-rateable-values-scotland-order-1991/note.json",
  "legislation": "uksi/1991/917",
  "legislation_title": "The Industrial and Freight Transport (Rateable Values) (Scotland) Order 1991",
  "legislation_url": "https://openlegislation.uk/industrial-and-freight-transport-rateable-values-scotland-order-1991",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order makes provision for the valuation of industrial and freight transport lands and heritages (“the prescribed class”) for the financial year 1991-92.\nIt provides that the rateable value of any lands and heritages which fall within the prescribed class should be an amount produced by deducting from the net annual value of those lands and heritages thirty 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/1991/917/note",
    "retrieved_at": "2026-10-29T14:46:02.977228+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."
}