{
  "url": "https://openlegislation.uk/valuation-for-rating-scotland-act-1970/section-2",
  "json_url": "https://openlegislation.uk/valuation-for-rating-scotland-act-1970/section-2.json",
  "legislation": "ukpga/1970/4",
  "legislation_title": "Valuation For Rating (Scotland) Act 1970",
  "legislation_url": "https://openlegislation.uk/valuation-for-rating-scotland-act-1970",
  "path": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Interpretation.",
  "text": "(1) In this Act—\n“the Act of 1956” means the Valuation and Rating (Scotland) Act 1956;\n“the Valuation Acts” has the same meaning as in the Act of 1956;\n. . . . . .\n“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;\n“the year 1970–71” means the year beginning in 1970.\n(2) 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 Agriculture (Scotland) Act 1948.\n(3) Any reference in this Act to a building or part of a building shall be construed as including a reference to any pertinent thereof.\n(4) 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Definition of “valuation roll” repealed by Local Government (Scotland) Act 1975 (c. 30), Sch. 7"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1956 c. 60."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1948 c. 45."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/4/section/2",
    "retrieved_at": "2026-10-29T10:51:36.162653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}