# Local Government (Scotland) Act 1975, Paragraph 2


Any reference in the Valuation Acts or in any enactment having effect by virtue of those Acts to “year”, however expressed, shall be construed as respects the year 1975-76 as a reference to a period commencing on 16th May 1975 and ending on 31st March 1976 and as respects any later year as a period of twelve months ending with 31st March.

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Source: https://www.legislation.gov.uk/ukpga/1975/30/schedule/6/part/I/paragraph/2 (the official version)
Page: https://openlegislation.uk/local-government-scotland-act-1975/schedule-6/part-I/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.