{
  "url": "https://openlegislation.uk/local-government-financial-provisions-scotland-act-1963/section-18",
  "json_url": "https://openlegislation.uk/local-government-financial-provisions-scotland-act-1963/section-18.json",
  "legislation": "ukpga/1963/12",
  "legislation_title": "Local Government (Financial Provisions) (Scotland) Act 1963",
  "legislation_url": "https://openlegislation.uk/local-government-financial-provisions-scotland-act-1963",
  "path": "section/18",
  "kind": "section",
  "number": "18",
  "heading": "Definition of “occupier”.",
  "text": "Notwithstanding anything in the definition of “occupier” in subsection (1) of section 379 of the Act of 1947, lands and heritages shall not be deemed for the purposes of section 24 of the Local Government (Scotland) Act 1966 to be occupied as respects the year 1994-95 or any subsequent year by reason only that they are subject to a tenancy or sub-tenancy.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 18 substituted (1.4.1995) by 1994 c. 39, s. 180(1), Sch. 13 para. 60(4); S.I. 1994/3150, art. 4(b)(c)(iii)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1966 c. 51."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1963/12/section/18",
    "retrieved_at": "2026-10-29T11:01:02.616411+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."
}