The Valuation Appeal Committee (Procedure in Appeals under the Valuation Acts) (Scotland) Regulations 1995

Interpretation

2.—(1) In these Regulations, unless the context otherwise requires—

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

“the 1949 Act” means the Lands Tribunal Act 1949(2);

“the Valuation Acts” means the Lands Valuation (Scotland) Act 1854(3), the Acts amending that Act and any other enactment relating to valuation;

“appeal” includes complaint, and “appellant” shall be construed accordingly;

“application” means application in writing;

“assessor” means the assessor or depute assessor for a valuation area appointed under section 116 of the Local Government (Scotland) Act 1973(4);

“Committee” means a valuation appeal committee for a valuation area constituted in accordance with the Valuation (Local Panels and Appeal Committees Model Scheme) (Scotland) Order 1975(5);

“disposal date”, in relation to an appeal, means the date for the time being fixed by the Secretary of State by order under section 13(1) of the Valuation and Rating (Scotland) Act 1956(6) as the last date for disposal of that appeal by a Committee;

“local valuation panel” means the panel for a valuation area constituted in accordance with the Valuation (Local Panels and Appeal Committees Model Scheme) (Scotland) Order 1975;

“notice” means notice in writing, and “notify” shall be construed accordingly;

“party” means either the assessor or the appellant, and “parties” shall be construed accordingly;

“secretary” means the secretary or assistant secretary to the local valuation panel from which the Committee is constituted, or any other person for the time being authorised by that panel to act as secretary or assistant secretary to the Committee;

“the Tribunal” means the Lands Tribunal for Scotland.

(2) Any reference in these Regulations to a numbered regulation or to a numbered paragraph in a regulation shall be construed as a reference to the regulation bearing that number in these Regulations, or to the paragraph bearing that number in that regulation, as the case may be.

(1)

1975 c. 30.

(2)

1949 c. 42.

(3)

1854 c. 91.

(4)

1973 c. 65; subsection (8) of section 116 was amended by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47), Schedule 1, paragraph 26; that section is wholly repealed by the Local Government etc. (Scotland) Act 1994, Schedule 14 but, at the date of making these Regulations, only the repeal of subsection (6) has been commenced.

(5)

S.I. 1975/1220.

(6)

1956 c. 60; section 13(1) was extended by the Local Government (Financial Provisions) (Scotland) Act 1963 (c. 12), section 22(d) and amended by the Local Government (Scotland) Act 1975 (c. 30), Schedule 6, paragraph 20(a); see S.I. 1995/164.