The Water Undertakings (Rateable Values) (Scotland) Order 2003

Interpretation

2.—(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(1) 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.

(1)

Scottish Water was established by section 20 of the Water Industry (Scotland) Act 2002 (asp 3).