(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 Local Government (Scotland) Act, 1947;
" the Act of 1948 " means the Local Government Act, 1948 ;
" the Act of 1954 " means the Local Government (Financial Provisions) (Scotland) Act, 1954 ;
" the Advisory Council " has the meaning assigned to it by section three of this Act;
" burgh " has the like meaning as in the Act of 1947 ;
" drain " means a drain used for the drainage of one building or of any buildings or yards pertaining to buildings within the same curtilage ;
" Gas Board " means an Area Board within the meaning of the Gas Act, 1948, for any area in Scotland;
" gross annual valuation ", in relation to any area, means the total of the gross annual values of the lands and heritages in that area ;
" large burgh " has the like meaning as in the Act of 1947 ;
" 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, charge and assessment the proceeds of which are applicable to public local purposes and which is leviable in respect of lands and heritages, but does not include—
the fishery assessment levied under the Salmon Fisheries (Scotland) Act, 1862, and the Acts amending that Act or under any corresponding provision of a local Act; or
any rate payable under section one of the 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;
" rating authority " has the like meaning as in Part XI of the Act of 1947 ;
" 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;
" the Valuation Acts " means the Lands Valuation (Scotland) Act, 1854, and the Acts amending that Act, and includes this Act;
" Valuation Appeal Committee " has the meaning assigned to it by section five of this Act;
" valuation area " has the meaning assigned to it by section one of this Act;
" valuation authority " has the meaning assigned to it by section one of this Act;
" 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 there(a) 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.