2.—(1) In this Order–
“the 1975 Act” means the Local Government (Scotland) Act 1975;
“financial year” means the period of twelve months beginning with 1st April;
“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 3 of this Order.
(2) Any reference in this Order to–
(a)lands and heritages occupied by Scottish Water(1) includes a reference to lands and heritages which, if unoccupied, are owned by it; 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.
Scottish Water was established by section 20 of the Water Industry (Scotland) Act 2002 (asp 3).