{
  "url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020/section-42",
  "json_url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020/section-42.json",
  "legislation": "asp/2020/4",
  "legislation_title": "Non-Domestic Rates (Scotland) Act 2020",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020",
  "path": "section/42",
  "kind": "section",
  "number": "42",
  "heading": "Interpretation",
  "text": "In this Act—\n“the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014,\n“lands and heritages” is to be construed in accordance with section 42 of the 1854 Act,\n“non-domestic rates” means non-domestic rates levied under section 7B of the 1975 Act,\n“valuation roll” means a valuation roll made up under section 1 of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 42 inserted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 12(4) (with sch. 1 paras. 1-4, 13-20)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2020/4/section/42",
    "retrieved_at": "2026-10-29T20:12:52.341261+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."
}