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Article 2 InterpretationI1

Scotland

In this Order—

  • “appeal” means an appeal under section 3(2) of the Local Government (Scotland) Act 1975f1,

  • “complaint” means a complaint under section 13 of the Lands Valuation (Scotland) Act 1854f2 or section 6 of the Valuation of Lands (Scotland) Amendment Act 1879f3,

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

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

  • “year” means a period of 12 months beginning with 1 April,

  • “year of revaluation” has the meaning given in section 37(1) of the Local Government (Scotland) Act 1975f4.

Annotations

Commencement

I1

Art. 2 in force at 6.2.2023, see art. 1

Footnotes

f1

1975 c. 30. Section 3(2) was amended by paragraph 32 of schedule 3 of the Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23) and schedule 4 of the Local Government and Rating Act 1997 (c. 29).

f2

1854 c. 91. Section 13 was amended by S.R.& O. 1930/1026.

f3

1879 c. 42.

f4

The definition of “year of revaluation” was amended by S.I. 1982/1122, section 2(b) of the Non-Domestic Rates (Scotland) Act 2020 (asp 4) and S.S.I. 2020/418.