The Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019

Interpretation

2.  In these Regulations—

“the 1975 Act” means the Local Government (Scotland) Act 1975(1),

“lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 1854(2),

“rates” means non-domestic rates levied under section 7B of the 1975 Act(3),

“telecommunications new fibre infrastructure” has the same meaning as in the Non-Domestic Rating (Telecommunications New Fibre Infrastructure) (Scotland) Order 2019(4), and

“valuation roll” means the roll made up under section 1 of the 1975 Act(5).

(1)

1975 c.30.

(2)

1854 c.91. Section 42 was amended by the Statute Law Revision Act 1892 (c.19) and section 152 of the the 1994 Act .

(3)

Section 7B was inserted by section 110(2) of the Local Government Finance Act 1992 (c.14) and amended by paragraph 100(4) of schedule 13 of the 1994 Act.

(4)

S.S.I. 2019/42.

(5)

Section 1 was repealed in part by section 34 of and schedule 6 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c.47), schedule 14 of the 1994 Act and schedule 4 of the Local Government and Rating Act 1997 (c.29).