This legislative order establishes the specific rateable values for British Gas Plc properties within Scotland for the 1990 fiscal period. The document originates from the legislative authority of the United Kingdom government, acting under statutory powers to regulate the taxation of utility infrastructure. It provides a standardized framework for local authorities to assess the financial contributions of British Gas based on its physical assets and operational footprint at the time.

This document serves as a primary source for legal historians and tax policy researchers examining the regulatory environment of the UK utility sector in the late 20th century. Experts note that the text is highly technical and intended strictly for administrative and legal reference purposes.