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Article 1 Citation, commencement and interpretation

Original text. Later amendments are not shown.

(1)

This Order may be cited as the Non Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2005 and shall come into force on 1st July 2005.

(2)

Any reference in this Order to–

(a)

lands and heritages occupied by a person includes a reference to lands and heritages which, if unoccupied, are owned by that person; and

(b)

lands and heritages used for any purpose includes a reference to lands and heritages which are unused but in relation to which it appears that, when next used, they will be used for such a purpose.