{
  "url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018/regulation-2",
  "json_url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018/regulation-2.json",
  "legislation": "ssi/2018/65",
  "legislation_title": "The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“day nursery” means premises used wholly or mainly as a nursery school (within the meaning of section 135 of the Education (Scotland) Act 1980 ) which also provides day care of children (as defined in paragraph 13 of schedule 12 of the Public Services Reform (Scotland) Act 2010 );\n“electronic communication” has the meaning given to it by section 15(1) of the Electronic Communications Act 2000 (“the 2000 Act”);\n“lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 1854 ;\n“local authority” means the rating authority in whose valuation roll the entry for the lands and heritages appears;\n“person authorised to sign on behalf of the ratepayer” means, where the ratepayer is—\n(a)a partnership, a partner of that partnership;\n(b)a trust, a trustee of that trust;\n(c)a body corporate, a director of that body;\n“sign” or “signed”, in relation to an application made by electronic communication, means an electronic signature, as defined in section 7(2) of the 2000 Act ; and\n“valuation roll” means the roll made up under section 1 of the Local Government (Scotland) Act 1975 .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1980 c.44. Section 135 was relevantly amended by paragraph 2(6)(b) of schedule 5 of the Children and Young People (Scotland) Act 2014 (asp 8)."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "2010 asp 8."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "2000 c.7 amended by paragraph 158 of schedule 17 of the Communications Act 2003 (c.21)."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "1854 17 and 18 Vict. c.91. Section 42 was amended by the Statute Law Revision Act 1892 (c.19) and section 152(2) of the Local Government etc. (Scotland) Act 1994."
    },
    {
      "type": "M",
      "label": "M5",
      "text": "Section 7(2) was amended by S.I. 2016/696."
    },
    {
      "type": "M",
      "label": "M6",
      "text": "1975 c.30. Section 1 was amended by section 34 and schedule 6 of the Abolition of Domestic Rates etc. (Scotland) Act 1987 (c.47), paragraph 1 of schedule 14 of the Local Government etc. (Scotland) Act 1994 and paragraph 1 of schedule 4 of the Local Government and Rating Act 1997 (c.29)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2018/65/regulation/2",
    "retrieved_at": "2026-10-28T21:13:54.974371+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."
}