Regulation 2 InterpretationI1

In these Regulations–

• “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 1978 Act” means the Rating (Disabled Persons) Act 1978^f4;

• “the 1992 Act” means the Local Government Finance Act 1992^f5;

• “the 1997 Act” means the Local Government and Rating Act 1997^f6;

• “the 2007 Regulations” means the Non Domestic Rates (Levying) (Scotland) Regulations 2007^f7;

• “lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 1854^f8;

• “part residential subjects” has the meaning prescribed by 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^f9;

• “the relevant year” means the period of 12 months beginning with 1st April 2008; and

• “the roll” means a valuation roll made up under section 1 of the 1975 Act^f10.