# Valuation and Rating (Scotland) Act 1956, Paragraph 11


(1) The provisions of this paragraph shall have effect in the case of a Gas Board where gas is manufactured by the Board in a gasworks which is situated partly in one separately rated area and partly in one or more other separately rated areas.
(2) For the purposes of subsection (1) of section twenty–four of this Act, the Gas Board shall be treated as manufacturing gas in each of the areas in which a part of the gasworks is situated, notwithstanding that no gas is actually manufactured in one or more of those areas.
(3) For the purposes of paragraph 5 of this Schedule, the gas manufactured in the gasworks in any year shall be treated as apportioned between all the separately rated areas in which parts of the gasworks are situated in such proportions as may be agreed between the rating authorities of those areas and the Gas Board:
Provided that if any apportionment required by this sub–paragraph for the purpose of apportioning the Board’s rateable valuation for any year has not been agreed between the local authorities and the Board before the first day of April falling within the immediately preceding year, the apportionment required by this sub–paragraph shall be made by the Secretary of State and notified by him to the local authorities and to the Board as soon as may be after the said first day of April.
(4) In this paragraph “gasworks” means any group of premises within one curtilage which is occupied by the Gas Board for the purposes of the manufacture of gas:
Provided that a group of premises shall not be treated as being otherwise than within one curtilage by reason only that it is traversed by a public right of way.

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Source: https://www.legislation.gov.uk/ukpga/Eliz2/4-5/60/schedule/FOURTH/paragraph/11 (the official version)
Page: https://openlegislation.uk/valuation-and-rating-scotland-act-1956/schedule-FOURTH/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.