# The Non-Domestic Rates (Steel Sites) (Scotland) Regulations 2016, Regulation 2: Interpretation


In these Regulations—
“the 1975 Act” means the Local Government (Scotland) Act 1975;
“lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 1854;
“rates” means non-domestic rates levied under section 7B of the 1975 Act; and
“valuation roll” means the roll made up under section 1 of the 1975 Act.

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Source: https://www.legislation.gov.uk/ssi/2016/120/regulation/2 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-steel-sites-scotland-regulations-2016/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.