This order establishes the specific rateable values for mines and quarries located within Scotland for the 1990 fiscal period. The document is issued by the government of Great Britain to provide a standardized legal framework for local taxation authorities. It outlines the methodology for calculating property tax liabilities based on the industrial output and physical characteristics of mining and quarrying sites.

This document serves as a primary legal reference for tax assessors and legal professionals operating within the Scottish property law sector. Experts note that the text is written in highly technical legislative language intended for administrative application rather than general reading.