# The Water Undertakings (Rateable Values) (Scotland) Order 1990, Article 2: Interpretation


(1) In this Order, unless the context otherwise requires–
“the 1975 Act” means the Local Government (Scotland) Act 1975;
“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;
“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;
“water authority” means–
(a) a water authority within the meaning of section 109(1) of the Water (Scotland) Act 1980; and
(b) a water development board within the meaning of that section; and
“water undertaking” means an undertaking for the supply of water carried on by a water authority.
(2) Any reference in this Order to–
(a) lands and heritages occupied by a water authority includes a reference to lands and heritages which, if unoccupied, are owned by that authority; 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/1990/856/article/2 (the official version)
Page: https://openlegislation.uk/water-undertakings-rateable-values-scotland-order-1990/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.