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;

• “the 1995 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 1995^f5;

• “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;

• “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—

  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^f6;

• “the relevant year” means the period of 12 months beginning with 1st April 1996;

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