This order establishes the specific amendments to the rateable values for gas and electricity industries within the United Kingdom for the 1990 fiscal period. The document is issued by the government of Great Britain to provide a legal framework for the valuation of utility infrastructure for local taxation purposes. It serves as a technical instrument to ensure that the rateable values assigned to gas and electricity providers are adjusted in accordance with current statutory requirements and economic assessments.

This document is a highly specialized legal instrument intended for use by tax authorities, utility company compliance officers, and legal professionals. Readers frequently note the dense, technical nature of the prose, which is typical of statutory instruments and legislative amendments.