Local Government (Financial Provisions) (Scotland) Act 1963

26 Interpretation. S

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(2) In this Act, unless the context otherwise requires, the following expressions have the meanings hereby assigned to them respectively, that is to say—

• “the Act of 1947” means the M1 Local Government (Scotland) Act 1947;

• “the Act of 1948” means the M2 Local Government Act 1948;

• “the Act of 1954” means the M3 Local Government (Financial Provisions) (Scotland) Act 1954;

• “the Act of 1956” means the M4 Valuation and Rating (Scotland) Act 1956;

• “the Act of 1958” means the M5 Local Government and Miscellaneous Financial Provisions (Scotland) Act 1958;

• [F2 “the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;]

• “local authority” means a [F3 council constituted under section 2 of the Local Government etc. (Scotland) Act 1994];

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

• “rateable valuation” in relation to any area has the same meaning as in the Act of 1956;

• [F5 “Upper Tribunal for Scotland” means the Upper Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014.]

• “valuation” includes value;

• [F6 “year” means the financial year of a local authority; and “year” followed by a reference to two calendar years means the financial year beginning in the first of those calendar years;]

• “year of revaluation” has the same meaning as in section [F7 37 of the M6 Local Government (Scotland) Act 1975.]

(3) Any reference in this Act to any enactment shall be construed as a reference to that enactment as amended or extended by any other enactment including this Act.

Textual Amendments

F1 S. 26(1) repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 34, Sch. 6

F2 Words in s. 26 inserted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 3(3) (with sch. 1 paras. 1-4, 13-20)

F3 Words in definition of

“local authority”

in s. 26(2) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 60(5);S.I. 1996/323, art. 4(1)(b)(c)

F4 Definition repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 34, Sch. 6

F5 Words in s. 26(2) inserted (1.4.2023) by The Upper Tribunal for Scotland (Transfer of Valuation for Rating Appeal Functions of the Lands Tribunal for Scotland) Regulations 2023 (S.S.I. 2023/48), reg. 1, sch. 2 para. 3(3) (with sch. 1)

F6 Definition substituted (retrospectively) by Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23, SIF 81:2), s. 40, Sch. 3 para. 6(1)(2)

F7 Words substituted by Local Government (Scotland) Act 1975 (c. 30), Sch. 6 Pt. II para. 27

Marginal Citations

M1 1947 c. 43.

M2 1948 c. 26.

M3 1954 c. 13.

M4 1956 c. 60.

M5 1958 c. 64.

M6 1975 c. 30.