Regulation 2 Interpretation—general

In these Regulations, except where the context otherwise requires—

• “the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 1962^f1;

• “the 1966 Act” means the Local Government (Scotland) Act 1966^f2;

• “the 1975 Act” means the Local Government (Scotland) Act 1975^f3;

• “the 1992 Act” means the Local Government Finance Act 1992^f4;

• “new entry”, in relation to a split, merged or reorganised entry, means an entry in the roll taking effect from the day on which the merged, split or reorganised entry takes effect;

• “new local government area” means a local government area referred to in section 1(2) of the Local Government etc. (Scotland) Act 1994;

• “old entry”, in relation to a merged, split or reorganised entry, means an entry in the roll for the day immediately prior to the day from which the merged, split or reorganised entry takes effect;

• “part residential subjects” has the meaning assigned to it in section 99(1) of the 1992 Act;

• “rateable value”, in relation to lands and heritages and a particular date, means, subject to paragraph (2) and regulation 12(5) below—

  1. (a)

     in the case of part residential subjects, the rateable value entered in the roll for that date and apportioned to the non-residential use of those subjects; and

  2. (b)

     in any other case, the rateable value entered in the roll for that date in respect of those lands and heritages,

  and includes a rateable value so entered with retrospective effect;

• “rates” means non-domestic rates levied under section 7B of the 1975 Act^f5;

• “the relevant year” means the period of 12 months beginning with 1st April 1995;

• “the roll” means a valuation roll made up under section 1 of the 1975 Act.

Where—

any reference in these Regulations to the rateable value of lands and heritages on 31st March 1995 shall in such a case be construed as a reference to the rateable value which the assessor would have entered in the roll had it still been in force or, in the case of part residential subjects, to the rateable value which he would have so entered and apportioned to the non-residential use of those subjects.