In this Order—

• “the 1975 Act” means the Local Government (Scotland) Act 1975,

• “assessor” means an assessor appointed under section 27(2) of the Local Government etc. (Scotland) Act 19943 and includes a depute assessor,

• “date” means any day on or after 1 April 2021,

• “lands and heritages” has the meaning prescribed by and under section 42 (interpretation) of the Lands Valuation (Scotland) Act 18544,

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

  1. a

     in the case of part residential subjects, the rateable value entered in the valuation roll made up under section 1 (the valuation roll and revaluation) of the 1975 Act5 for that date and apportioned to the non-residential use of those subjects, and

  2. b

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

  and includes a rateable value so entered with retrospective effect, and

• “valuation roll” means a valuation roll made up on 1 April 2017 and maintained by the assessor for each valuation area under Part 1 of the 1975 Act.