# Local Government and Rating Act 1997, Paragraph 5


In this Schedule—
“financial year” means the twelve months ending with 31st March,
“non-domestic rate” is to be construed in accordance with section 7B of the Local Government (Scotland) Act 1975,
“rateable value” is to be construed in accordance with section 6 of the Valuation and Rating (Scotland) Act 1956.

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Source: https://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/local-government-and-rating-act-1997/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.