Section 2 Interpretation.

In this Act—

• “the Act of 1956” means the M1Valuation and Rating (Scotland) Act 1956;

• “the Valuation Acts” has the same meaning as in the Act of 1956;

• . . . . . . F1

• “year” means a period of twelve months beginning on 16th May, except that in relation to lands and heritages within the area of a local authority whose financial year begins on a day other than 16th May, it means a period of twelve months beginning on that other day; and for the purpose of this definition “local authority” means a county council or the town council of a burgh;

• “the year 1970–71” means the year beginning in 1970.

Any reference in this Act to the keeping or breeding of livestock shall be construed as a reference to those activities as mentioned in the definition of agriculture in section 86(3) of the M2Agriculture (Scotland) Act 1948.

Any reference in this Act to a building or part of a building shall be construed as including a reference to any pertinent thereof.

Any reference in this Act to a building or part of a building used solely for the purpose of the keeping or breeding of livestock shall be construed as including a reference to a building or part of a building occupied together with such building or part and used solely in connection with the use of such building or part and to any land so occupied and used.