The Abolition of Domestic Rates (Domestic and Part Residential Subjects) (Scotland) Regulations 1990

Interpretation

2.  In these Regulations–

“the Act” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987;

“commercially” means on a commercial basis and with a view to the realisation of profits;

“financial year” means the period of twelve months beginning on 1st April;

“pupils receiving school education” shall be construed in accordance with the Education (Scotland) Act 1980(1);

“relevant person” means, in relation to any premises–

(a)

subject to paragraphs (b) and (c) below, the owner of the premises;

(b)

subject to paragraph (c) below, if the premises are let for a period of 12 months or more, the tenant; or

(c)

if the premises are sublet for such a period, the subtenant;

“school boarding house” means any dwellinghouse or other premises used for the boarding of pupils receiving school education; and

“school dormitory accommodation” means any accommodation used for sleeping purposes by pupils receiving school education.

(1)

1980 c. 44.