In these Regulations—

• “island” means a naturally formed area of land in Scotland which is—

  1. a

     surrounded on all sides by the sea (ignoring artificial structures such as bridges), and

  2. b

     above water at high tide,

• “lands and heritages” has the meaning prescribed by and under section 42 (interpretation) of the Lands Valuation (Scotland) Act 18542,

• “rates” means non-domestic rates levied under section 7B (provisions as to setting of non-domestic rates) of the Local Government (Scotland) Act 19753.