# The Non-Domestic Rates (Levying) (Scotland) Regulations 2001, Regulation 2: Interpretation – general


In these Regulations–
“the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 1962;
“the 1966 Act” means the Local Government (Scotland) Act 1966;
“the 1975 Act” means the Local Government (Scotland) Act 1975;
“the 1992 Act” means the Local Government Finance Act 1992;
“the 1997 Act” means the Local Government and Rating Act 1997;
“the 2000 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2000;
“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–
(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
(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;
“the relevant year” means the period of 12 months beginning with 1st April 2001;
“the roll” means a valuation roll made up under section 1 of the 1975 Act.

---
Source: https://www.legislation.gov.uk/ssi/2001/71/regulation/2 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2001/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.