2 Interpretation
1 In this Order, unless the context otherwise requires—
“the 1975 Act” means the Local Government (Scotland) Act 1975;
“a Company” means any person carrying on an undertaking and includes a Scottish successor electricity company;
“declared net capacity”, in relation to generating plant, means the highest generation of electricity (at the main alternator terminals), expressed to the nearest 100th part of a megawatt, which can be maintained indefinitely without causing damage to the plant, less so much of that capacity as is consumed by the plant;
“financial year” means the period of twelve months beginning with 1st April;
“generating plant”, in relation to any lands or heritages, means plant in or on the lands and heritages which is used or available for use for the purposes of generating electricity;
“the assessor” means the assessor for a valuation area;
“non-domestic water rate” shall be construed in accordance with the provisions of section 40 of the Water (Scotland) Act 1980;
“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 of this Order;
“rating area” means the area of an islands or district council;
“Scottish successor electricity company” means—
(a) Scottish Power plc; or
(b) Scottish Hydro-Electric plc; or
(c) Scottish Nuclear Limited;
“undertaking” means an undertaking for the generation of electricity; and
“valuation area” means the area of a regional or islands council.
1980 c. 45; section 40 was substituted by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47), Schedule 5, paragraph 29, and amended by the Local Government and Housing Act 1989, Schedule 6, paragraph 16 and Schedule 12, Part II.
2 Any reference in this Order to—
(a) lands and heritages occupied by a Company includes a reference to lands and heritages which, if unoccupied, are owned by that 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.