The Docks and Harbours (Rateable Values) (Scotland) Amendment Order 1995
This Order amends the Docks and Harbours (Rateable Values) (Scotland) Order 1990 (“the principal Order”), which prescribes how the rateable values of certain lands and heritages in Scotland used for dock and harbour purposes should be arrived at. The scope of the principal Order is altered so that it will, from 1st April 1995, cover certain lands and heritages occupied by the British Waterways Board, Forth Ports plc or Caledonian MacBrayne Limited but will from that date exclude lands and heritages occupied by undertakings with relevant income in a specified accounting period of less than £1,000,000. Amendments are made to the principal Order to reflect that, from 1st April 1996, there will be a new single-tier system of local government in Scotland and the non-domestic water rate will no longer be in existence.