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The Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005

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Citation, commencement and interpretation

1.—(1) This Order may be cited as the Non Domestic Rating (Valuation of Utilities) (Scotland) Order 2005 and shall come into force on 1st April 2005.

(2) In this Order–

“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 of money;

“the Valuation Acts” means the Lands Valuation (Scotland) Act 1854(1), the Acts amending that Act, and any other enactment relating to valuation.

(3) Any reference in this Order to–

(a)lands and heritages occupied by a person includes a reference to lands and heritages which, if unoccupied, are owned by that person; 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 used, they will be used for such a purpose.

(4) Unless otherwise expressly provided, any reference in this Order to a numbered article or schedule is to the article or, as the case may be, schedule bearing that number in this Order and any reference in an article to a numbered paragraph is to the paragraph bearing that number in that article.

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