Section 19 Gas and Electricity Boards: rating of showrooms.C3C1C2
For the year 1967-68 and subsequent years, an authority to which this section applies shall, notwithstanding anything in Part V of the M1Local Government Act 1948, section 24(2) of the M2Valuation and Rating (Scotland) Act 1956 . . . F1, be liable to be rated in respect of any shop, room or other place occupied and used by the authority wholly or mainly for the sale, display or demonstration of apparatus or accessories for use by consumers of gas or, as the case may be, electricity; and accordingly any such shop, room or other place shall be included in the valuation roll for the area in which it is situated.
In determining whether any such shop, room or other place is wholly or mainly occupied and used as aforesaid, use for the receipt of payments for gas or electricity consumed shall be disregarded.
This section applies to the following authorities, that is to say, F2the British Gas Corporation, the North of Scotland Hydro-Electric Board and the South of Scotland Electricity Board.
Annotations
Textual amendments
- F1
Words repealed by Gas Act 1972 (c. 60), s. 49(1), Sch. 6 para. 16(2)(a), Sch. 8
- F2
Words substituted by Gas Act 1972 (c. 60), s. 49(1), Sch. 6 para. 16(2)(b)
Marginal citations
- M1
- M2
Modifications
- C1
S. 19 repealed so far as relating to the British Gas Corporation in Scotland for any year commencing on or after 1.4.1978 by S.I. 1978/1176, art. 9, Sch.
- C2
S. 19 repealed for any year commencing on or after 1.4.1978, so far as relating to the Board (the British Railways Board, the National Freight Corporation and any subsidiary of that Board and Corporation) in Scotland, by S.I. 1978/1174, art. 9, Sch.
- C3
Ss. 17(1)(2), 19 repealed so far as relating to Scottish Electricity Board (as defined) for any year commencing on or after 1.4.1978 by S.I. 1978/1175, art. 9, Sch.