This order establishes the specific rateable values for the Lochaber Power Company in Scotland for the purposes of local taxation. The document is issued by the government of Great Britain to provide a legal framework for the valuation of industrial property. It serves as a regulatory instrument to ensure consistent fiscal assessment within the Scottish energy sector during the 1990 period.

Legal professionals and tax administrators utilize this document as a primary source for historical property valuation records. It is regarded as a technical administrative instrument rather than a text for general readership.