Article 2 Interpretation
In this Order, unless the context other wise requires—
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“the 1956 Act” means the Valuation and Rating (scotland) Act 1956f1 ;
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“the 1975 Act” means the Local Government (scotland) Act 1975 ;
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“the 1976 Act” means the Rating (caravan Sites) Act 1976f2 ;
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“caravan” has the same meaning as it has in section 6 of the 1976 Act for the purposes of that Act ;
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“caravan site” has the same meaning as it has in section 6 of the 1976 Act for the purposes of that Act ;
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“caravan pitch” includes the caravan for the time being on the pitch if, but only if, the caravan would be included as part of lands and heritages ;
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“financial year” means the period of twelve months beginning with 1st April ;
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“net annual value” has the same meaning as in section 6(8) of the 1956 Actf3 ;
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“site operator” has the same meaning as it has in section 6 of the 1976 Act for the purposes of that Act.
Annotations
Footnotes
- f1
- f2
- f3
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Section 6(8) was amended by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47), Schedule 6.