# Valuation and Rating (Scotland) Act 1956, Section 24: Valuation and rating of Gas Boards.


(1) For the purposes of the levying of rates in respect of any year subsequent to the year following the appointed day, any Gas Board which supplied any gas to consumers in a separately rated area during the twelve months ending with the thirty–first day of March falling within the immediately preceding year, or who manufactured any gas in a separately rated area during the twelve months ending with the said thirty–first day of March, shall be treated as occupying in that area during . . . such subsequent year lands and heritages of a rateable value calculated in accordance with the provisions of Part I of the Fourth Schedule to this Act.
(2) The liability of a Gas Board to be rated in respect of any year in respect of such lands and heritages as are mentioned in the foregoing subsection shall be in substitution for any liability of the Gas Board to be rated in respect of any lands and heritages actually occupied by them during that year, other than any excepted premises so occupied; and accordingly no lands and heritages occupied by a Gas Board, other than excepted premises, shall be liable to be rated in respect of the year subsequent to the year following the appointed dayor any subsequent year, . . .
(3) The provisions of Part II of the Fourth Schedule to this Act shall have effect for the purposes of the foregoing provisions of this section.
(4) In this . . . section—
“ appointed day ” means the day appointed by the Secretary of State under section 1(1) of the Gas Act 1972
“ excepted premises ” means dwelling–houses, or lands and heritages held by a Gas Board under a lease for a period not exceeding twenty–one years or let by a Gas Board, or lands and heritages which are not used or adapted for use for the purposes of the functions of a Gas Board or lands and heritages occupied and used by the British Gas Corporation wholly or mainly for the manufacture of plant or gas fittings ; and
“ separately rated area ” means an islands area or district .

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Source: https://www.legislation.gov.uk/ukpga/Eliz2/4-5/60/section/24 (the official version)
Page: https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.