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 19802;

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

  1. a

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

  2. b

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

  3. 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.