This order establishes the specific rateable values for properties occupied by the British Railways Board within Scotland for the 1990 fiscal period. The document is issued by the government of Great Britain under statutory authority to provide a legal framework for local taxation assessments. It serves as a regulatory instrument to ensure consistent valuation of railway infrastructure for the purpose of local government finance.

This document is a technical legal instrument intended for use by tax assessors, local government officials, and legal professionals specializing in property law. Experts note that it serves as a precise, narrow-scope administrative record rather than a general reference text.