21 Interpretation. S
(1)In this Act, unless the context otherwise requires, the following expressions have the meanings hereby assigned to them respectively, that is to say—
“Act of 1947” means the M1Local Government (Scotland) Act, 1947;
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“Act of 1956” means the M2Valuation and Rating (Scotland) Act, 1956;
“local authority” means a county council or the town council of a burgh, and “area”, in relation to a local authority, means, in the case of a town council, the burgh, and, in the case of a county council, the county exclusive of any burgh situated therein;
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“year” means a period of twelve months beginning on the sixteenth day of May.
(2)Any provision in this Act containing a reference to the sixteenth day of May shall, in its application to an authority whose financial year begins on a day other than the sixteenth day of May, have effect with the substitution for the said reference of a reference to that other day; but this subsection shall be without prejudice to subsection (9) of section seven of this Act.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(a)any reference in this Act to the rateable valuation of any area for any year shall be construed as a reference to the total of the rateable values of the lands and heritages in that area as shown in the valuation roll in force on the first day of that year, and
(b)any reference in this Act to the standard rateable value of any area for any year shall be construed as a reference to the standard rateable value of the area for that year as estimated by the Secretary of State for the purposes of the Act of 1954.
(4)Any reference in this Act to any enactment shall, unless the context otherwise requires, be construed as a reference to that enactment as amended, extended or applied by any subsequent enactment, including this Act.
Textual Amendments
F1Definitions repealed by Statute Law (Repeals) Act 1976 (c. 16), s. 1(1), Sch. 1 Pt. VIII
F2Words repealed by Local Government (Financial Provisions) (Scotland) Act 1963 (c. 12), s. 27, Sch. 3 Pt. I
Modifications etc. (not altering text)
C1Councils of counties, counties of cities, large burghs, small burghs and districts now abolished and regional, islands and district councils constituted by Local Government (Scotland) Act 1973 (c. 65), ss. 1, 2, Sch. 1
Marginal Citations