Statutory Instruments
RATING AND VALUATION
Made
20th December 1994
Coming into force
21st December 1994
The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by sections 140(4) and 143(1) and (2) of, and paragraph 3(2) of Schedule 6 to, the Local Government Finance Act 1988(1), and of all other powers enabling them in that behalf, hereby make the following Order, a draft of which has been laid before, and approved by resolution of, each House of Parliament:
1. This Order may be cited as the British Waterways Board and Telecommunications Industry (Rateable Values) Revocation Order 1994 and shall come into force on the day after the day on which it is made.
2.-(1) Subject to paragraph (2), the British Waterways Board (Rateable Values) Order 1989(2), the Telecommunications Industry (Rateable Values) Order 1989(3), article 3(2) of the Non-Domestic Rating (Appropriate Fraction and Rateable Values) Order 1991(4) and the Telecommunications Industry (Rateable Values) (Amendment) Order 1994(5) are hereby revoked with effect from 1st April 1995.
(2) Without prejudice to section 16(1) of the Interpretation Act 1978(6), the provisions mentioned in paragraph (1) shall continue to have effect on and after 1st April 1995 for the purposes of and for purposes connected with -
(a)any alteration of a list in force immediately before 1st April 1995; or
(b)any provision made by regulations made under section 58(7) of the 1988 Act (special provision for 1995 onwards) as to the chargeable amount as regards a hereditament for a relevant period as defined in that section.
Signed by authority of the Secretary of State for the Environment
David Curry
Minister of State,
Department of the Environment
19th December 1994
Signed by authority of the Secretary of State for Wales
Gwilym Jones
Parliamentary Under Secretary of State,
Welsh Office
20th December 1994
(This note is not part of the Order)
Under paragraph 3(2) of Schedule 6 to the Local Government Finance Act 1988, the Secretary of State may by order provide in the case of non-domestic hereditaments to be shown in the central rating lists for England and Wales that the normal rules of valuation for rating contained in paragraphs 2 to 2B of that Schedule shall not apply and instead their rateable values shall be such as are specified, or determined in accordance with rules set out, in the order.
This Order revokes, with savings, the British Waterways Board (Rateable Values) Order 1989, the Telecommunications Industry (Rateable Values) Order 1989, article 3(2) of the Non-Domestic Rating (Appropriate Fraction and Rateable Values) Order 1991 and the Telecommunications Industry (Rateable Values) (Amendment) Order 1994.
As a result, the hereditaments whose rateable values were specified by, or determined in accordance with the rules set out in, those Orders will, with effect from 1st April 1995, be assessed under the normal rules of valuation for rating.
1988 c. 41.Section 143(2) is amended by paragraph 72(2) of Schedule 5 to the Local Government and Housing Act 1989 (c. 42).Paragraph 3(2) of Schedule 6 was amended by paragraph 38(13) of Schedule 5 to the 1989 Act.See section 146(6) of the 1988 Act for the definition of "prescribed".
S.I. 1989/2472.
S.I. 1989/2478 amended by section 3 of the Non-Domestic Rating Act 1992, section 1 of the Non-Domestic Rating Act 1993, section 1 of the Non-Domestic Rating Act 1994 and S.I. 1991/2924.
S.I. 1991/2924.
S.I. 1994/903.
Section 58 is amended by paragraph 68 of Schedule 13 to the Local Government Finance Act 1992 (c. 14) and by section 2 of the Non-Domestic Rating Act 1994.