Interpretation 2.

In these Regulations—

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

(a)

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

(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.