This order establishes the legal framework for determining the rateable values of British Telecommunications property within Scotland for the 1990 fiscal period. It serves as a regulatory instrument issued by the Scottish Office to ensure consistent tax assessment across telecommunications infrastructure.

This document is a technical legal instrument intended for use by tax assessors, local government officials, and legal professionals specializing in Scottish property law. Experts note that it provides the specific legislative basis for historical rateable value calculations during the specified period.