The Industrial and Freight Transport (Rateable Values) (Scotland) Order 1991

Interpretation

2.  In this Order, unless the context otherwise requires—

“the 1928 Act” means the Rating and Valuation (Apportionment) Act 1928(1) ;

“the 1956 Act” means the Valuation and Rating (Scotland) Act 1956(2) ;

“the 1954 Act” means the Mines and Quarries Act 1954(3) ;

“the 1975 Act” means the Local Government (Scotland) Act 1975 ;

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

“industrial lands and heritages” has the same meaning as in section 3(1) as read with section 9(2) of the 1928 Act, but excludes—

“industrial purposes”, in relation to industrial lands and heritages, shall be construed in accordance with the 1928 Act ;

“net annual value” has the same meaning as in section 6(8) of the 1956 Act(4) ;

“prescribed class of lands and heritages” means the class of lands and heritages prescribed for the purposes of section 6(1) of the 1975 Act in article 3 of this Order ;

and any references in this Order to “freight transport lands and heritages” and “freight transport purposes” shall be construed in accordance with the 1928 Act.