OpenLegislation

Article 2 Interpretation

Original text. Later amendments are not shown.

In this Order, unless the context otherwise requires—

  • “the 1928 Act” means the Rating and Valuation (Apportionment) Act 1928f1;

  • “the 1954 Act” means the Mines and Quarries Act 1954f2;

  • “the 1956 Act” means the Valuation and Rating (Scotland) Act 1956f3;

  • “the 1975 Act” means the Local Government (Scotland) Act 1975;

  • “financial year” means the period of twelve months beginning with 1st April;

  • “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—

    1. (a)

      any mine or quarry to which the provisions of the 1954 Act apply;

    2. (b)

      any well or bore hole or well and bore hole combined; and

    3. (c)

      any lands and heritages which fall within the class prescribed in article 3 of the Oil Related and Petrochemical Plants (Rateable Values) (Scotland) Order 1992f5 or the class prescribed in article 3 of the Oil Related and Petrochemical Plants (Rateable Values) (Scotland) Order 1993f6;

  • “industrial purposes”, in relation to industrial lands and heritages, shall be construed in accordance with the 1928 Act;

  • “net annual value” has the same meaning as in section 6(8) of the 1956 Actf7;

  • “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

1928 c. 44.

f2

1954 c. 70.

f3

1956 c. 60.

f4

The proviso to section 3(1) is excluded by S.I. 1986/342, regulation 2(b).

f5

S.I. 1992/1796.

f6

S.I. 1993/873.

f7

Section 6(8) was amended by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47), Schedule 6.