This section defines terms used in section 2.

“5-year forecast”, in relation to a report prepared under section 2(2), means a forecast in respect of the financial year for which the report is prepared and each of the 4 subsequent financial years.

“Devolved taxes” is to be construed in accordance with section 80A(4) of the Scotland Act 1998.

“Non-domestic rates” means non-domestic rates levied under section 7B(2) of the Local Government (Scotland) Act 1975.

“Scottish rate resolution” is to be construed in accordance with section 80C(1) of the Scotland Act 1998.