# The Railways (Rateable Values) (Scotland) Order 1994, Article 2: Interpretation


(1) In this Order, unless the context otherwise requires–
“the 1975 Act” means the Local Government (Scotland) Act 1975;
“the Board” means the British Railways Board;
“clerical work” includes writing, book-keeping, typing, filing, duplicating, sorting papers or information, calculating (whether by manual, mechanical or electronic means), drawing, and the editorial preparation of matter for publication;
“the Company” means the Company registered at the date of this Order by the name of Railtrack PLC;
“financial year” means the period of twelve months beginning with 1st April;
“non-domestic water rate” shall be construed in accordance with the provisions of section 40 of the Water (Scotland) Act 1980;
“office premises” means any lands and heritages constructed or adapted as offices or for office purposes, or used wholly or mainly for such purposes;
“office purposes” includes the purposes of administration and clerical work and handling money;
“operational land”, in relation to the Board or the Company, means land which is used for the purposes of carrying on the undertaking of the Board, or as the case may be of the Company, not being land which, in respect of its nature and situation, is comparable rather with land in general than with land which is used for the purposes of carrying on of statutory undertakings (within the meaning of the Town and Country Planning (Scotland) Act 1972); and
“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.
(2) Any reference in this Order to–
(a) lands and heritages occupied by the Board or the Company includes a reference to lands and heritages which, if unoccupied, are owned by the Board, or as the case may be by the Company; 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 in use, they will be used for such a purpose.

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Source: https://www.legislation.gov.uk/uksi/1994/2070/article/2 (the official version)
Page: https://openlegislation.uk/railways-rateable-values-scotland-order-1994/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.