Statutory Instrument 1989 No. 2479

The Water Undertakers (Rateable Values) Order 1989

(The document as of February, 2008)

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STATUTORY INSTRUMENTS

1989 No. 2479

RATING AND VALUATION

The Water Undertakers (Rateable Values) Order 1989

Approved by both Houses of Parliament

Made	22nd December 1989

Coming into force

23rd December 1989

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), 143(1) and 146(6) 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 in the terms of a draft laid before, and approved by resolution of, each House of Parliament:—

PART I
PRELIMINARY

Citation and commencement
    1.    This Order may be cited as the Water Undertakers (Rateable Values) Order 1989 and shall come into force on the day after the day on which it is made.

Interpretation
    2.    In this Order-

"the Act" means the Local Government Finance Act 1988;

"class of hereditaments" means a class of water hereditaments in relation to which an amount is specified in each column of the Schedule;

"intermediate year", in relation to a class of hereditaments to which paragraph (a) or (b) of article 6 applies, means any year beginning on or after 1st April 1992 and ending no later than the end of the year in which the rateable value of that class first falls by virtue of any provision in Part II to be determined in accordance with the standard formula;

"relevant year" means any year for which a rateable value falls to be determined in accordance with this Order, and "relevant preceding year" means the year preceding a relevant year;

"water hereditaments" means non-domestic hereditaments required by virtue of Part 6 of the Schedule to the Central Rating Lists Regulations 1989^[2] to be shown in a central rating list;

"water undertaker" means any body mentioned in the Schedule;

"year" means a chargeable financial year;

any reference to hereditaments occupied by a water undertaker includes a reference to hereditaments which, if unoccupied, are owned by that undertaker, references to occupation being construed accordingly; and

any reference to a water undertaker by name is to the person bearing that name at the date of the Central Rating Lists Regulations 1989.

Rounding of numbers
    3.    Where (apart from this article) any rateable value determined under this Order would include a fraction of a pound-
 (a) the fraction shall be made up to one pound if it would exceed 50p, and
 (b) the fraction shall be ignored if it would be 50p or less.

Disapplication of normal basis of valuation
    4.    In the case of water hereditaments, paragraphs 2 to 2B of Schedule 6 to the Act^[3] shall not apply, and the rateable values of such hereditaments shall be as determined under the rules in the following provisions of this Order.

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Notes:

[1] 1988 c. 41. Paragraph 3(2) of Schedule 6 is amended by paragraph 38(13) of Schedule 5 to the Local Government and Housing Act 1989 (c. 42).

[2] S.I. 1989/2263.

[3] Paragraph 2 is amended and paragraphs 2A and 2B inserted by paragraph 38(3) to (11) of Schedule 5 to the Local Government and Housing Act 1989.

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