Article 2 Interpretation
In this Order, unless the context otherwise requires—
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“the 1928 Act” means the Rating and Valuation (Apportionment) Act 1928f1;
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“the 1956 Act” means the Valuation and Rating (Scotland) Act 1956f2;
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“the 1954 Act” means the Mines and Quarries Act 1954f3;
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“the 1975 Act” means the Local Government (Scotland) Act 1975;
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“financial year” means the period of twelve months beginning with 1st April;
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“industrial lands and heritages” has the same meaning as in section 3(1) as read with section 9(2) of the 1928 Actf4, but excludes—
- (a)
any mine or quarry to which the provisions of the 1954 Act apply; and
- (b)
any well or bore hole or well and bore hole combined;
- (a)
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“industrial purposes”, in relation to industrial lands and heritages, shall be construed in accordance with the 1928 Act;
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“net annual value” has the same meaning as in section 6(8) of the 1956 Actf5;
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“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 of this Order;
and any references in this Order to “freight transport lands and heritages” and “freight transport purposes” shall be construed in accordance with the 1928 Act.
Annotations
Footnotes
- f1
- f2
- f3
- f4
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The proviso to section 3(1) is excluded by S.I. 1986/342, regulation 2(b).
- f5
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Section 6(8) was amended by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47), Schedule 6.