The Non-Domestic Rating Contributions (Scotland) Regulations 1992

Interpretation

2.  In these Regulations, unless the context otherwise requires—

“the Act” means the Local Government Finance Act 1992;

“the 1947 Act” means the Local Government (Scotland) Act 1947(1);

“the 1956 Act” means the Valuation and Rating (Scotland) Act 1956(2);

“the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 1962(3);

“the 1966 Act” means the Local Government (Scotland) Act 1966(4);

“the 1975 Act” means the Local Government (Scotland) Act 1975(5);

“authority” means a levying authority;

“provisional amount” means the provisional amount arrived at under paragraph 11(2) of Schedule 12 to the Act as regards an authority for a year, or the amount for the time being treated as that amount in accordance with regulation 6 of these Regulations;

“relevant day” means a day in a relevant year;

“relevant year” means a year for which a calculation of a non-domestic rating contribution or a calculation or recalculation of a provisional amount is being made;

“year” means a financial year.