# Local Government (Scotland) Act 1975, Section 37: General interpretation.

Extent: S

(1) In this Act, unless the context otherwise requires—
“the Act of 1947” means the Local Government (Scotland) Act 1947;
“the Act of 1966” means the Local Government (Scotland) Act 1966;
“the Act of 1973” means the Local Government (Scotland) Act 1973;
. . .
“ apportionment note ” shall be construed in accordance with the provisions of paragraph 1 of Schedule 5 to the Local Government Finance Act 1992;
“the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;
“material change of circumstances” means in relation to any lands and heritages a change of circumstances affecting their value
(a) and, without prejudice to the foregoing generality, includes any alteration in such lands and heritages . . . any relevant decision of the Lands Valuation Appeal Court or a valuation appeal committee the members of which are drawn from the valuation appeal panel serving the valuation area in which the lands and heritages are situated , the First-tier Tribunal for Scotland, or the Lands Tribunal for Scotland or the Upper Tribunal for Scotland under section 1(3A) of the Lands Tribunal Act 1949, and any decision of that Court, committee or those Tribunals which alters the . . . net annual value or rateable value of any comparable lands and heritages;
(b)but does not include any change—
(i)in the rent of the lands and heritages (or any other lands and heritages), or
(ii)in the level of valuations generally or in the value of lands and heritages generally,
“ non-domestic rate ” shall be construed in accordance with the provisions of section 7A of this Act;
“ part residential subjects ” shall be construed in accordance with the provisions of section 99(1) of the Local Government Finance Act 1992;
“prescribed” ... means prescribed by an order made by the Secretary of State ,and cognate expressions shall be construed accordingly ;
“Upper Tribunal for Scotland” means the Upper Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014.
. . .
“the Valuation Acts” means the Lands Valuation (Scotland) Act 1854, the Acts amending that Act, and any other enactment relating to valuation;
“year”, except in paragraph 2 of Schedule 4, means the financial year of a local authority;
“year of revaluation” means the year 2023-24 and each third year thereafter.
(2) Expressions used in this Act and in the Act of 1973 shall have the same meanings in this Act as in that Act.
(3) The Secretary of State may by order amend the definition of “ year of revaluation ” in subsection (1) above by substituting, for the financial year for the time being specified in that definition by reference to two calendar years, a different financial year so specified.
(4) An order under subsection (3) above shall have no effect until aproved by resolution of each House of Parliament.

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Source: https://www.legislation.gov.uk/ukpga/1975/30/section/37 (the official version)
Page: https://openlegislation.uk/local-government-scotland-act-1975/section-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.