{
  "url": "https://openlegislation.uk/oil-related-and-petrochemical-plants-rateable-values-scotland-order-1992/note",
  "json_url": "https://openlegislation.uk/oil-related-and-petrochemical-plants-rateable-values-scotland-order-1992/note.json",
  "legislation": "uksi/1992/1796",
  "legislation_title": "The Oil Related and Petrochemical Plants (Rateable Values) (Scotland) Order 1992",
  "legislation_url": "https://openlegislation.uk/oil-related-and-petrochemical-plants-rateable-values-scotland-order-1992",
  "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 certain oil related and petrochemical plants ( “the prescribed class ”) for financial years 1992-93, 1993-94 and 1994-95.\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 45% of that value (article 4).\nThe 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 9).\nIn pursuance of the power in section 6(6) of the Local Government (Scotland) Act 1975, as amended, the Order has effect from 1st April 1992.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1796/note",
    "retrieved_at": "2026-10-29T14:18:34.042669+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."
}