# The Water Undertakings (Rateable Values) (Scotland) Order 1992, Note: Explanatory note


(This note is not part of the Order)
This Order makes provision for the valuation for the financial year 1992-93 of certain lands and heritages ( “the prescribed class of lands and heritages ”) occupied by the water authorities specified in column 1 of the Schedule to this Order ( “the authorities ”) and used wholly or mainly for the purposes of water undertakings carried on by the authorities.
The Order prescribes the aggregate amount of the rateable values of the prescribed class of lands and heritages for that financial year in the case of each authority specified in the Schedule. It also apportions that aggregate amount among local authorities in accordance with columns 3 and 4 of the Schedule to the Order (article 5).
The Order provides that the non-domestic water rate shall not be leviable in respect of the prescribed class of lands and heritages for that financial year (article 4).
The Order amends certain enactments relating to the valuation of the prescribed class of lands and heritages and revokes Order for financial years 1990-91 and 1991-92 concerning water undertakings (articles 6 to 9).
By virtue of section 6(6) of the Local Government (Scotland) Act 1975, as amended, the Order has effect from 1st April 1992.

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Source: https://www.legislation.gov.uk/uksi/1992/1787/note (the official version)
Page: https://openlegislation.uk/water-undertakings-rateable-values-scotland-order-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.