Valuation and Rating (Scotland) Act 1956

43 Interpretation. S

(1) In this Act, unless the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them, that is to say—

• “the Act of 1947” means the M1 Local Government (Scotland) Act, 1947;

• “the Act of 1948” means the M2 Local Government Act, 1948;

• “the Act of 1954” means the M3 Local Government (Financial Provisions) (Scotland) Act, 1954;

• F1 . . .

• . . . F2

• “drain” means a drain used for the drainage of one building or of any buildings or yards pertaining to buildings within the same curtilage;

• [F3 “First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;]

• . . . F4

• [F5 “ gas ” includes gas in a liquid state, but—

(a) the liquefaction of gas, and

(b) the evaporation of gas in a liquid state,

shall not of themselves be taken to constitute the manufacture of gas or the application of a process to gas]

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6

• . . . F2

• “local authority” has the like meaning as in the Act of 1947;

• “net annual valuation”, in relation to any area, means the total of the net annual values of the lands and heritages in that area;

• “officer” includes servant;

• “rate” means any rate, . . . F7 the proceeds of which are applicable to public local purposes and which is leviable in respect of lands and heritages, but does not include—

(a) the fishery assessment levied under the M4 Salmon Fisheries (Scotland) Act, 1862, and the Acts amending that Act or under any corresponding provision of a local Act; or

(b) any rate payable under section one of the M5 Land Drainage (Scotland) Act, 1941;

• “rateable valuation”, in relation to any area, means the total of the rateable values of the lands and heritages in that area;

. . . F8

• “sewer” does not include a drain as defined in this section but, save as aforesaid, includes all sewers and drains used for the drainage of buildings and yards pertaining to buildings;

• [F9 “ the Valuation Acts ” means the M6 Lands Valuation (Scotland) Act 1854, the Acts amending that Act and any other enactment relating to valuation; ]

• F10 ...

• “valuation area” has the meaning assigned to it by section one of this Act;

• “valuation authority” has the meaning assigned to it by [F11 section 27 of the Local Government etc. (Scotland) Act 1994];

• “year” means a period of twelve months beginning with the sixteenth day of May, and “the year 1956–57” means the year beginning with the sixteenth day of May, nineteen hundred and fifty–six, and any corresponding expression in which two years are similarly mentioned means the year beginning with the sixteenth day of May in the first mentioned of those two years.

(2) For the purpose of the application of this Act (except section sixteen and Part IV thereof and the Third Schedule thereto) to any valuation area for which the valuation roll comes into force on a day other than the sixteenth day of May, any reference in this Act to the last–mentioned day shall be construed as a reference to that other day; and for the purpose of the application of the said section sixteen and the said Third Schedule to the area of any local authority whose financial year commences on a day other than the sixteenth day of May, any reference in this Act to the last–mentioned day shall be construed as a reference to that other day.

(3) Any reference in this Act to any enactment shall be construed as a reference to that enactment as amended or extended by any other enactment including this Act.

Textual Amendments

F1 S. 43(1): definition of “Advisory Council” repealed (1.4.1996) by 1994 c. 39, ss. 162(2)(b), 180, Sch. 14; S.I. 1996/323, art. 4(1)(d), Sch. 2

F2 Definitions of “burgh” and “large burgh” repealed by Local Government (Scotland) Act 1973 (c. 65), s. 122, Sch. 9 para. 50, Sch. 29

F3 Words in s. 43 inserted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 2(3)(b) (with sch. 1 paras. 1-4, 13-20)

F4 Definition of “Gas Board” repealed by Gas Act 1972 (c. 60), Sch. 6 para. 6 (2), Sch. 8

F5 Definition added by Gas Act 1972 (c. 60), Sch. 6 para. 6 (2)

F6 Definition of “gross annual valuation” repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), s. 34, Sch. 6

F7 Words repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), s. 34, Sch. 6

F8 Definition of “rating authority” repealed by Local Government (Scotland) Act 1973 (c. 65), s. 122, Sch. 9 para. 50, Sch. 29

F9 Definition substituted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), s. 6, Sch. 1 Pt. III para. 20

F10 Words in s. 43 omitted (1.4.2023) by virtue of The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 2(3)(a) (with sch. 1 paras. 1-4, 13-20)

F11 S. 43(1): words in definition of “valuation authority” substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 46; S.I. 1996/323, art. 4(1)(c)

Marginal Citations

M1 1947 c. 43.

M2 1948 c. 26.

M3 1954 c. 13.

M4 1862 c. 97.

M5 1941 c. 13.

M6 1854, c. 91