Regulation 1 Citation, commencement and interpretation

These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994 and shall come into force on 1st April 1995.

In these Regulations—

• “the 1966 Act” means the Local Government (Scotland) Act 1966;

• “industrial lands and heritages” means lands and heritages (other than retail lands and heritages) comprising one or more buildings which is, or all of which are,—

  1. (a)

     constructed or adapted for use in the course of a trade or business; and

  2. (b)

     constructed or adapted for use for one or more of the following purposes, or one or more such purposes and one or more purposes ancillary thereto:—

     1. (i)

        the manufacture, repair or adaptation of goods or materials;

     2. (ii)

        the subjection of goods or materials to any process;

     3. (iii)

        storage (including the storage or handling of goods in the course of their distribution);

     4. (iv)

        the working or processing of minerals;

     5. (v)

        the generation of electricity;

• “relevant lands and heritages” means any lands and heritages comprising one or more buildings or a part of a building;

• “retail lands and heritages” means any lands and heritages where any building or part of a building comprised in them is constructed or adapted for the purpose of the retail provision of—

  1. (a)

     goods; or

  2. (b)

     services (other than storage for distribution services) on or from the lands and heritages.