The Gas Act 1995 (Rateable Values) (Modification) Order 1997
Gas hereditaments occupied (or, if unoccupied, owned) by British Gas plc (“British Gas”) are required to be shown in the central rating lists compiled on 1st April 1995 by virtue of the Central Rating Lists Regulations 1994 (S.I. 1994/3121). The rateable value of those hereditaments is specified in the British Gas plc (Rateable Values) Order 1994. Different rateable values are specified for hereditaments in England and for hereditaments in Wales, and the amount is adjusted from year to year by reference to changes in the length of certain pipe-lines.