Non-Domestic Rates (Scotland) Act 2020

42 Interpretation S

In this Act—

• [F1 “the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014,]

• “lands and heritages” is to be construed in accordance with section 42 of the 1854 Act,

• “non-domestic rates” means non-domestic rates levied under section 7B of the 1975 Act,

• “valuation roll” means a valuation roll made up under section 1 of that Act.

Textual Amendments

F1 Words in s. 42 inserted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 12(4) (with sch. 1 paras. 1-4, 13-20)