Article 2 Interpretation

In this Order, unless the context otherwise requires–

• “the 1928 Act” means the Rating and Valuation (Apportionment) Act 1928^f1;

• “the 1956 Act” means the Valuation and Rating (Scotland) Act 1956^f2;

• “the 1975 Act” means the Local Government (Scotland) Act 1975;

• “apportioned net annual value” means that part of the net annual value of industrial lands and heritages which has been apportioned by the assessor under section 9(6) of the 1928 Act according to the occupation and use of those lands and heritages for industrial purposes;

• “crude”, “oil field”, “pipeline”, “refinery” and “refining” have the meanings respectively assigned to them in section 12 of the Oil Taxation Act 1975^f3;

• “financial year” means the period of twelve months beginning with 1st April;

• “industrial lands and heritages” has the same meaning as in section 3(1) as read with section 9(2) of the 1928 Act;

• “industrial purposes” shall be construed in accordance with the 1928 Act;

• “initial storage of oil” does not include–

  1. (a)

     the storing of oil as part of or in conjunction with the operation of an oil refinery; or

  2. (b)

     conveying oil in a pipeline;

• “initial treatment of oil” means–

  1. (a)

     subjecting oil to any process of which the sole purpose is to enable the oil to be safely stored, safely loaded into a tanker or safely accepted by an oil refinery;

  2. (b)

     separating oil consisting of gas from other oil;

  3. (c)

     separating oil consisting of gas of a kind that is transported and sold in normal commercial practice from other oil consisting of gas;

  4. (d)

     liquifying oil consisting of gas of such a kind as aforesaid for the purpose of transporting it; or

  5. (e)

     subjecting oil to any process of which the purpose is to secure that oil disposed of crude has the quality that is normal for oil so disposed of from the oil field in question;

  but does not include any activity carried on as part of, or in association with, the refining of oil not consisting of gas;

• “net annual value” has the same meaning as in section 6(8) of the 1956 Act^f4;

• “oil” means–

  1. (a)

     any substance won from an oil field under the authority of a licence granted under the Petroleum (Production) Act 1934^f5, or

  2. (b)

     gas won from an area which is not under the jurisdiction of the Government of the United Kingdom;

• “prescribed class of lands and heritages” means the class of lands and heritages prescribed for the purposes of section 6(1) of the 1975 Act in article 3 of this Order.