In this Act, unless the context otherwise requires—

• “the M1Act of 1947” means the Local Government (Scotland) Act 1947;

• “the M2Act of 1966” means the Local Government (Scotland) Act 1966;

• “the M3Act of 1973” means the Local Government (Scotland) Act 1973;

• “the Assessor” means the Assessor of Public Undertakings (Scotland);

• “F1 apportionment note” shall be construed in accordance with the provisions of paragraph 1 of Schedule 5 to the Local Government Finance Act 1992;

• “material change of circumstances” means in relation to any lands and heritages a change of circumstances affecting their value and, without prejudice to the foregoing generality, includes any alteration in such lands and heritages . . . F2 any relevant decision of the Lands Valuation Appeal Court or a valuation appeal committee for the valuation area in which the lands and heritages are situated F3or the Lands Tribunal for Scotland under section 1(3A) of the Lands Tribunal Act 1949, F4and any decision of that Court, committee or Tribunal which alters the . . . F5 net annual value or rateable value of any comparable lands and heritages;

• “F6 non-domestic rate” shall be construed in accordance with the provisions of section 7A of this Act;

• “part residential subjects” shall be construed in accordance with the provisions of section 99(1) of the Local Government Finance Act 1992;

• “prescribed”, except in paragraph 6 of Schedule 3, means prescribed by an order made by the Secretary of State F7,and cognate expressions shall be construed accordingly ;

• F8. . .

• “the Valuation Acts” means the M4Lands Valuation (Scotland) Act 1854, the Acts amending that Act, F9and any other enactment relating to valuation;

• “year”, except in paragraph 2 of Schedule 4, means the financial year of a local authority;

• “year of revaluation” means F10the year 1985-86 and each fifth year thereafter.

Expressions used in this Act and in the Act of 1973 shall have the same meanings in this Act as in that Act.

The Secretary of State may by order amend the definition of “year of revaluation” in subsection (1) above by substituting, for the financial year for the time being specified in that definition by reference to two calendar years, a different financial year so specified.

An order under subsection (3) above shall have no effect until aproved by resolution of each House of Parliament.