{
  "url": "https://openlegislation.uk/local-government-scotland-act-1966/section-46",
  "json_url": "https://openlegislation.uk/local-government-scotland-act-1966/section-46.json",
  "legislation": "ukpga/1966/51",
  "legislation_title": "Local Government (Scotland) Act 1966",
  "legislation_url": "https://openlegislation.uk/local-government-scotland-act-1966",
  "path": "section/46",
  "kind": "section",
  "number": "46",
  "heading": "General interpretation.",
  "text": "(1) In this Act, unless the context otherwise requires—\n“the Act of 1963” means the Local Government (Financial Provisions) (Scotland) Act 1963;\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n“housing revenue account” has the same meaning as in section 203 of the Housing (Scotland) Act 1987;\n“joint board” includes a combination or joint committee of local authorities;\n“land” includes land covered by water and any interest in or right over land;\n“local authority” means a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994;\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n“ product of a rate of one new penny in the pound ” and “ standard penny rate product ” have the meanings assigned to them by section 9 of the Act of 1963;\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n“ rating authority ” has the meaning assigned to it by section 30 of the Local Government etc. (Scotland) Act 1994;\n“ road ”has the same meaning as in the Roads (Scotland) Act 1984;\n“Valuation Acts” means the Lands Valuation (Scotland) Act 1854, . . . the Acts amending that Act and any other enactment relating to valuation;\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n“water undertaking” means an undertaking for the supply of water carried on by Scottish Water;\n“year” has the meaning assigned to it by section 26(2) of the Act of 1963; and\n“year of revaluation” has the meaning assigned to it by section 37 of the Local Government (Scotland) Act 1975.\n(2) References in this Act to any enactment are references to that enactment as amended by or under any subsequent enactment including this Act.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Definitions repealed by Roads (Scotland) Act 1984 (c. 54, SIF 108), s. 156(3), Sch. 11"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words (which were substituted by Housing (Financial Provisions) (Scotland) Act 1972 (c. 46), Sch. 9 para. 13) substituted by virtue of Housing (Scotland) Act 1987 (c. 26, SIF 61), ss. 335, 339(2), Sch. 23 para. 11"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words substituted by Local Government (Scotland) Act 1973 (c. 65), s. 122, Sch. 9 para. 68"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Definition of “local water authority” repealed by Water (Scotland) Act 1967 (c. 78), Sch. 6 Pt. II"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Definitions repealed (1.4.1994) by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 34, Sch. 6"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 46(1): words in definition of “local authority” substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 67(4)(a); S.I. 1996/323, art. 4(1)(c)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "S. 46(1): definition of “rate” repealed (1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(d), Sch. 2"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "S. 46(1): definition of “rating authority” substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 67(4)(b); S.I. 1996/323, art. 4(1)(c)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Definition substituted by Roads (Scotland) Act 1984 (c. 54, SIF 108), s. 156(1), Sch. 9 para. 58"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Word repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 6, Sch. 1 Pt. III para. 23(b)(i)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words inserted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 6, Sch. 1 Pt. III para. 23(b)(ii)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Definition of “Valuation roll” repealed by Local Government (Scotland) Act 1975 (c. 30), Sch. 7"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in s. 46(1) in definition of \"water undertaking\" substituted (1.4.2002) by Water Industry (Scotland) Act 2002 (asp 3), s. 71(2), Sch. 7 para. 4 (with s. 67); S.S.I. 2002/118, art. 2 (subject to art. 3)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words substituted by Local Government (Scotland) Act 1975 (c. 30), Sch. 6 Pt. II para. 36"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1963 c. 12."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1854 c. 91."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "1975 c. 30."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 46(1) applied by Local Government (Scotland) Act 1975 (c. 30), s. 6(1), Sch. 1 para. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1966/51/section/46",
    "retrieved_at": "2026-10-29T10:56:13.007142+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."
}