Local government act, 1948 : 11 & 12 Geo. 6. Ch. 26.

  • Great Britain
Date:
[1948?]
Catalogue details

Licence: Public Domain Mark

Credit: Local government act, 1948 : 11 & 12 Geo. 6. Ch. 26. Source: Wellcome Collection.

    66/128 (page 54)
    —cont ee Cu. 26. Local Government 11 & 12 Guo. 6: Act, 1948. such payments for the benefit of local authorities as are provided for by the subsequent provisions of this Part of this Act in leu of the rates which would, apart from the provisions of this Part of this Act, be payable to rating authorities in respect of those hereditaments. (2) Where any lands and heritages in Scotland are occupied by the British Transport Commission, the British Electricity Authority, the North of Scotland Hydro-Electric Board or an Area Electricity Board, and are owned by some other person, nothing in this Part of this Act shall relieve that person from his liability to pay rates in respect of his ownership of those lands and heritages, and the value for the purpose of such rates of those lands and heritages shall be ascertained and fixed by the assessor -of the county or burgh within which they are situated and not by the Assessor of Public Undertakings (Scotland) and shall be entered in the valuation roll for that county or burgh. For the purposes of this Act or of any apportionment among rating authorities or of any requisition to a rating authority, the rateable value of any such lands and heritages as aforesaid shall be taken to be such sum as bears to the rateable value entered in the valuation roll the same proportion as that part of the county or burgh rate as the case may be which is payable by owners only Definition of railway or canal hereditament. Ratlways and Canals ; rating provisions. 86.—(1) In this Part of this Act, except where the contrary is expressly provided, the expression“ railway or canal heredita- ment ’’ means a hereditament occupied for any of the purposes of the British Transport Commission specified in subsection (2) of this section : Provided that no premises occupied as a dwelling-house, hotel or place of public refreshment, or so let out as to be capable of separate assessment, shall be deemed to be, or to form part of, a railway or canal hereditament. (2) The purposes referred to in subsection (1) of this section (elsewhere in this Act referred to as “ non-rateable purposes ’’) are— (a) all purposes of the parts of the undertaking of the Com- mission which are concerned with the carriage of goods or passengers by rail or inland waterway or the pro- vision of facilities for traffic by inland waterway; and (6) all purposes of any parts of their undertaking which are subsidiary or incidental to any such part as aforesaid, not being parts thereof concerned with road transport, sea transport or harbours or parts thereof subsidiary or