The Non-Domestic Rates (Levying) (Scotland) Regulations 1998

Interpretation – general

2.  In these Regulations, except where the context otherwise requires–

“the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 1962(1);

“the 1966 Act” means the Local Government (Scotland) Act 1966(2);

“the 1975 Act” means the Local Government (Scotland) Act 1975(3);

“the 1992 Act” means the Local Government Finance Act 1992(4);

“the 1997 Act” means the Local Government and Rating Act 1997(5);

“the 1997 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 1997(6);

“new entry”, in relation to a split, merged or reorganised entry, means an entry in the roll taking effect from the day on which the merged, split or reorganised entry takes effect;

“old entry”, in relation to a merged, split or reorganised entry, means an entry in the roll for the day immediately prior to the day from which the merged, split or reorganised entry takes effect;

“part residential subjects” has the meaning assigned to it in section 99(1) of the 1992 Act;

“rateable value”, in relation to lands and heritages and a particular date, means–

(a)

in the case of part residential subjects, the rateable value entered in the roll for that date and apportioned to the non-residential use of those subjects; and

(b)

in any other case, the rateable value entered in the roll for that date in respect of those lands and heritages,

and includes a rateable value so entered with retrospective effect;

“rates” means non-domestic rates levied under section 7B of the 1975 Act(7);

“the relevant year” means the period of 12 months beginning with 1st April 1998;

“the roll” means a valuation roll made up under section 1 of the 1975 Act(8).

(1)

1962 c. 9.

(2)

1966 c. 51.

(3)

1975 c. 30.

(4)

1992 c. 14.

(5)

1997 c. 29.

(6)

S.I. 1997/452.

(7)

Section 7B was inserted by the 1992 Act, section 110(2) and was amended by the Local Government etc. (Scotland) Act 1994 (c. 39), Schedule 13, paragraph 100(4).

(8)

Section 1 was amended by the Local Government and Rating Act 1997 (c. 29), Schedule 4.