Valuation and Rating (Scotland) Act 1956

15 For the purposes of this Schedule—

(a) the expression " lease " means a letting for a term of years or for lives or for lives and years or from year to year or for a part of a year, and includes a sub-lease; and "landlord," "tenant" and "lessee" shall be construed accordingly ;

(b) a lease shall be deemed to have been entered into on the date of the term of entry thereunder ;

(c) a tenant shall include a tenant as defined in paragraph (g) of subsection (1) of section twelve of the Increase of Rent and Mortgage Interest (Restrictions) Act, 1920, and a tenant or lessee occupying under tacit relocation following on a lease or by virtue of the Rent and Mortgage Interest Restrictions Acts, 1920 to 1939, after the termination of a lease shall be deemed to be occupying under that lease;

(d) a landholder or a statutory small tenant within the meaning of the Small Landholders (Scotland) Acts, 1886 to 1931, who is occupying a holding immediately before the commencement of the relevant year, and a crofter within the meaning of the Crofters (Scotland) Act, 1955, who is occupying a croft immediately before such commencement, and the statutory successor of any such landholder, statutory small tenant or crofter, shall be deemed to be occupying the holding or croft, as the case may be, under a lease for a period of not more than twenty-one years.

(e) " prescribed" means prescribed by regulations made by statutory instrument by the Secretary of State.