Local Government (Financial Provisions) (Scotland) Act 1963

26 Interpretation.S

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(2)In this Act, unless the context otherwise requires, the following expressions have the meanings hereby assigned to them respectively, that is to say—

  • “the Act of 1947” means the M1Local Government (Scotland) Act 1947;

  • “the Act of 1948” means the M2Local Government Act 1948;

  • “the Act of 1954” means the M3Local Government (Financial Provisions) (Scotland) Act 1954;

  • “the Act of 1956” means the M4Valuation and Rating (Scotland) Act 1956;

  • “the Act of 1958” means the M5Local Government and Miscellaneous Financial Provisions (Scotland) Act 1958;

  • [F2“the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;]

  • “local authority” means a [F3council constituted under section 2 of the Local Government etc. (Scotland) Act 1994];

  • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

  • “rateable valuation” in relation to any area has the same meaning as in the Act of 1956;

  • [F5“Upper Tribunal for Scotland” means the Upper Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014.]

  • “valuation” includes value;

  • [F6 “year” means the financial year of a local authority; and “year” followed by a reference to two calendar years means the financial year beginning in the first of those calendar years;]

  • “year of revaluation” has the same meaning as in section [F737 of the M6Local Government (Scotland) Act 1975.]

(3)Any reference in this Act to any enactment shall be construed as a reference to that enactment as amended or extended by any other enactment including this Act.

Textual Amendments

F3Words in definition of

“local authority”

in s. 26(2) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 60(5);S.I. 1996/323, art. 4(1)(b)(c)

Marginal Citations