2.—(1) In this Order–
“the 1975 Act” means the Local Government (Scotland) Act 1975;
“clerical work” includes writing, book-keeping, typing, filing, duplication, sorting papers or information, calculating (whether by manual, mechanical or electronic means), drawing, and the editorial preparation of matter for publication;
“the Company” means Railtrack plc;
“financial year” means the period of twelve months beginning with 1st April;
“office premises” means any lands and heritages constructed or adapted as offices or for office purposes, or used wholly or mainly for such purposes;
“office purposes” includes the purposes of administration and clerical work and handling money;
“operational land”, in relation to the Company, means land which is used for the purposes of carrying on the undertaking of the Company, not being land which, in respect of its nature and situation, is comparable rather with land in general than with land which is used for the purposes of
carrying on of statutory undertakings (within the meaning of section 214 of the Town and Country Planning (Scotland) Act 1997(1)); and
“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.
(2) Any reference in this Order to–
(a)lands and heritages occupied by the Company includes a reference to lands and heritages which, if unoccupied, are owned by the Company; and
(b)lands and heritages used for any purpose includes a reference to lands and heritages which are unused but in relation to which it appears that, when next in use, they will be used for such a purpose.