Article 1 Citation, commencement and interpretation

This Order may be cited as the Valuation Roll and Valuation Notice (Scotland) Order 2022 and comes into force on 1 April 2023.

In this Order—

• “the 1956 Act” means the Valuation and Rating (Scotland) Act 1956^f1,

• “the 1975 Act” means the Local Government (Scotland) Act 1975^f2,

• “the 1992 Act” means the Local Government Finance Act 1992^f3,

• “appeal” means an appeal under section 3ZB(1) of the 1975 Act^f4,

• “assessor” means an assessor or a depute assessor appointed under section 27(2) of the Local Government etc. (Scotland) Act 1994^f5,

• “the First-tier Tribunal” means the Local Taxation Chamber^f6 of the First-tier Tribunal for Scotland as established by section 1(1) of the Tribunals (Scotland) Act 2014^f7,

• “lands and heritages” is to be construed in accordance with section 42 of the Lands Valuation (Scotland) Act 1854^f8,

• “material change of circumstances ” has the meaning given in section 37(1) of the 1975 Act^f9,

• “proposal” means a proposal made under section 3ZA(1) of the 1975 Act^f10, for alteration of an entry in the valuation roll,

• “proposal determination date” means the date on or before which the assessor intends in practice to issue a decision on a proposal,

• “Valuation Acts” means the Lands Valuation (Scotland) Act 1854^f11, the Acts amending that Act and any other enactment relating to valuation,

• “valuation roll” means a roll made up under section 1(1) of the 1975 Act,

• “year of revaluation” has the meaning given in section 37(1) of the 1975 Act^f12.