# The Water Undertakings (Rateable Values) (Scotland) Order 2003, Article 2: Interpretation


(1) In this Order–
“the 1975 Act” means the Local Government (Scotland) Act 1975;
“financial year” means the period of twelve months beginning with 1st April;
“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.
(2) Any reference in this Order to–
(a) lands and heritages occupied by Scottish Water includes a reference to lands and heritages which, if unoccupied, are owned by it; 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/ssi/2003/187/article/2 (the official version)
Page: https://openlegislation.uk/water-undertakings-rateable-values-scotland-order-2003/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.