“the Act of 1947” means the M1Local Government (Scotland) Act 1947;

“the Act of 1948” means the M2Local Government Act 1948;

“the Act of 1954” means the M3Local Government (Financial Provisions) (Scotland) Act 1954;

“the Act of 1956” means the M4Valuation and Rating (Scotland) Act 1956;

“the Act of 1958” means the M5Local 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 F3council 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 F737 of the M6Local Government (Scotland) Act 1975.