Section 46 General interpretation.

In this Act, unless the context otherwise requires—

• “the Act of 1963” means the M1Local Government (Financial Provisions) (Scotland) Act 1963;

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

• “housing revenue account” has the same meaning as in section F2203 of the Housing (Scotland) Act 1987;

• “joint board” includes a combination or joint committee of local authorities;

• “land” includes land covered by water and any interest in or right over land;

• “local authority” means a F3council constituted under section 2 of the Local Government etc. (Scotland) Act 1994;

• F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F5 “ product of a rate of F6one new penny in the pound ” and “ standard penny rate product ” have the meanings assigned to them by section 9 of the Act of 1963;

• F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F8 “ rating authority ” has the meaning assigned to it by section 30 of the Local Government etc. (Scotland) Act 1994;

• F9 “ road ”has the same meaning as in the Roads (Scotland) Act 1984;

• “Valuation Acts” means the M2Lands Valuation (Scotland) Act 1854, . . . F10 the Acts amending that Act F11and any other enactment relating to valuation;

• F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “water undertaking” means an undertaking for the supply of water carried on by F13Scottish Water;

• “year” has the meaning assigned to it by section 26(2) of the Act of 1963; and

• “year of revaluation” has the meaning assigned to it by section F1437 of the M3Local Government (Scotland) Act 1975.

References in this Act to any enactment are references to that enactment as amended by or under any subsequent enactment including this Act.