Valuation for Rating (Scotland) Act 1970

2 Interpretation

(1) In this Act—

• " the Act of 1956 " means the [1956 c. 60.] Valuation and Rating (Scotland) Act 1956;

• " the Valuation Acts " has the same meaning as in the Act of 1956;

• " valuation roll " includes a supplementary valuation roll made up under section 11 of the Act of 1956;

• " year " means a period of twelve months beginning on 16th May, except that in relation to lands and heritages within the area of a local authority whose financial year begins on a day other than 16th May, it means a period of twelve months beginning on that other day; and for the purpose of this definition " local authority " means a county council or the town council of a burgh;

• " the year 1970-71 " means the year beginning in 1970.

(2) Any reference in this Act to the keeping or breeding of livestock shall be construed as a reference to those activities as mentioned in the definition of agriculture in section 86(3) of the [1948 c. 45.] Agriculture (Scotland) Act 1948.

(3) Any reference in this Act to a building or part of a building shall be construed as including a reference to any pertinent thereof.

(4) Any reference in this Act to a building or part of a building used solely for the purpose of the keeping or breeding of livestock shall be construed as including a reference to a building or part of a building occupied together with such building or part and used solely in connection with the use of such building or part and to any land so occupied and used.