Section 3 Interpretation.

In this Act, if not inconsistent with the context, the following words and expressions have the meanings herein-after respectively assigned to them; that is to say,

• “Judge” means—

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

• F3As to Scotland, any Judge of the High Court of Session; and

• As to the United Kingdom, F4any judge of the Supreme Court and any person acting as a judge of that court under section 38 of the Constitutional Reform Act 2005. .

• “Rate” means any rate, tax, duty, or assessment, whether public, general or local, and also any fund formed from the proceeds of any such rate, tax, duty, or assessment, or applicable to the same, or like purposes to which any such rate, tax, duty, or assessment might be applied.