# Local Government (Financial Provisions etc.) (Scotland) Act 1962, Section 3: Rating of Gas Boards.


As respects the levying of rates for the year 1962–63 and any subsequent year—
(a) for the purposes of the Fourth Schedule to the Act of 1956 (which relates to the rating of Gas Boards), the number of therms estimated under paragraph 4(2) of that Schedule shall be reduced by one–half of the number of therms purchased by the British Gas Corporation in order to supply consumers in Scotland in the period of twelve months referred to in that paragraph;
(b) gas produced by a Gas Board by the application, to gas purchased by the Board, of any process not consisting only of purification or blending with other gases, or both, shall be treated for the purposes of the Act of 1956 as gas manufactured by the Board, and the reference in subsection (1) of section twenty–four of that Act to the manufacture of gas shall be construed accordingly;
(c) in estimating for the purposes of sub–paragraph (1) of paragraph 5 of the Fourth Schedule to the Act of 1956 the number of therms manufactured in Scotland by a Gas Board, the number of therms in gas produced in Scotland by the Board as aforesaid shall be treated as half the actual number thereof;
(d) the reference in section 42of the Water (Scotland) Act, 1980(which relates to the levy of domestic water rate on public utility undertakings, etc.), to lands and heritages occupied as gasworks shall be construed as a reference to lands and heritages which a Gas Board is, under section twenty–four of the Act of 1956, to be treated as occupying.
(e) in this section the expression “ gas ” has the same meaning as in section 43(1) of the Act of 1956

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Source: https://www.legislation.gov.uk/ukpga/Eliz2/10-11/9/section/3 (the official version)
Page: https://openlegislation.uk/local-government-financial-provisions-etc-scotland-act-1962/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.