{
  "url": "https://openlegislation.uk/football-grounds-rateable-values-scotland-order-1994/article-2",
  "json_url": "https://openlegislation.uk/football-grounds-rateable-values-scotland-order-1994/article-2.json",
  "legislation": "uksi/1994/911",
  "legislation_title": "The Football Grounds (Rateable Values) (Scotland) Order 1994",
  "legislation_url": "https://openlegislation.uk/football-grounds-rateable-values-scotland-order-1994",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "In this Order, unless the context otherwise requires—\n“the 1956 Act” means the Valuation and Rating (Scotland) Act 1956;\n“the 1975 Act” means the Local Government (Scotland) Act 1975;\n“the adjustment figure” applicable to a season means the figure ascertained in accordance with the formula—\nBA where—\nA is the retail prices index for December of that season; and\nB is the retail prices index for December 1987;\n“applicable gate receipts”, in relation to a ground, means—\n(a) where that ground was a club’s league ground on 1st April 1993 but was not a league ground on 1st April 1987, that club’s total gate receipts for the first season during which a league match was played at that ground, multiplied by the adjustment figure applicable to that season;\n(b) where—\n(i) paragraph (a) does not apply; and\n(ii) that ground is being used as a league ground by more than one club,\nthe total gate receipts for season 1987-88 of the club which is not using the ground only on a temporary basis; and\n(c) in any other case, the total gate receipts for season 1987-88 of the club whose league ground it is;\n“financial year” means the period of twelve months beginning with 1st April;\n“gate receipts”, in relation to a club and a season, means the amounts (exclusive of value added tax) paid in respect of—\n(a) admission charges for home league matches played by that club during that season;\n(b) season tickets entitling the purchaser to admission to association football matches played by that club during that season; and\n(c) the use of executive boxes at the ground used as a league ground by that club during that season;\n“league ground” means a ground being used by a club in membership of the Scottish Football League as at 1st April 1993 as its sole or main ground for staging league matches;\n“league matches” means association football matches in the league competitions organised by the Scottish Football League;\n“prescribed class of lands and heritages” means the class of lands and heritages prescribed for the purposes of section 6(1) of the 1975 Act in article 3(1) of this Order;\n“retail prices index” means the general index of retail prices (for all items) published by the Central Statistical Office of the Chancellor of the Exchequer;\n“the Scottish Football League” means the unincorporated body of that name, having its address at 188 West Regent Street, Glasgow;\n“season” means the period of twelve months beginning with 1st July.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1956 c. 60."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/911/article/2",
    "retrieved_at": "2026-10-29T13:35:55.817440+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}