# The Non-Domestic Rates (Miscellaneous Anti-Avoidance Measures) (Scotland) Regulations 2023, Regulation 2: Interpretation


In these Regulations—
“assessor” means an assessor or a depute assessor appointed under section 27(2) of the Local Government etc. (Scotland) Act 1994,
“close relative” means a parent, parent-in-law, son, son-in-law, daughter, daughter-in-law, step-parent, step-son, step-daughter, brother, sister, or the partner of any such person,
“electronic communication” has the meaning given in section 15(1) of the Electronic Communications Act 2000,
“net annual value” has the meaning given in section 6(8) of the Valuation and Rating (Scotland) Act 1956,
“occupier” has the meaning given in section 379 of the Local Government (Scotland) Act 1947,
“owner” has the meaning given in section 379 of the Local Government (Scotland) Act 1947,
“partner”, in relation to a person, means—
(a) the husband or wife or civil partner of that person, or
(b) if the person is living together with another person as if they were a married couple or civil partners, that other person,
“rateable value” means—
(a) the amount ascertained in accordance with section 6(9) of the Valuation and Rating (Scotland) Act 1956, or
(b) where the lands and heritages fall within a class which is prescribed by an order under section 6(1) of the Local Government (Scotland) Act 1975 (valuation by formula of certain lands and heritages), the amount calculated in accordance with that Order,
“relief” means any reduction or remittal of the amount payable as non-domestic rates provided for in regulations made under section 153 of the Local Government etc. (Scotland) Act 1994, and
“the 2020 Act” means the Non-Domestic Rates (Scotland) Act 2020.

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Source: https://www.legislation.gov.uk/sdsi/2023/9780111056370/regulation/2 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rates-miscellaneous-anti-avoidance-measures-scotland-regulations-2023/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.