These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994 and shall come into force on 1st April 1995.

In these Regulations—

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

• “industrial lands and heritages” means lands and heritages (other than retail lands and heritages) comprising one or more buildings which is, or all of which are,—

  1. a

     constructed or adapted for use in the course of a trade or business; and

  2. b

     constructed or adapted for use for one or more of the following purposes, or one or more such purposes and one or more purposes ancillary thereto:—

     1. i

        the manufacture, repair or adaptation of goods or materials;

     2. ii

        the subjection of goods or materials to any process;

     3. iii

        storage (including the storage or handling of goods in the course of their distribution);

     4. iv

        the working or processing of minerals;

     5. v

        the generation of electricity;

• “relevant lands and heritages” means any lands and heritages comprising one or more buildings or a part of a building;

• “retail lands and heritages” means any lands and heritages where any building or part of a building comprised in them is constructed or adapted for the purpose of the retail provision of—

  1. a

     goods; or

  2. b

     services (other than storage for distribution services) on or from the lands and heritages.