In this Act, unless the context otherwise requires—

• " the Act of 1963 " means the [1963 c. 12.] Local Government (Financial Provisions) (Scotland) Act 1963 ;

• " highway authority " has the meaning assigned to it in relation to Scotland by section 257(1) of the [1960 c. 16.] Road Traffic Act 1960, and " local highway authority " means a highway authority other than the Secretary of State;

• " housing revenue account " has the same meaning as in section 137 of the [1950 c. 34.] Housing (Scotland) Act 1950;

• " joint board " includes a combination or joint committee of local authorities;

• " land " includes land covered by water and any interest in or right over land ;

• " local authority " means a county council or the town council of a burgh ;

• " local water authority " has the meaning assigned to it by section 5(4) of the [1946 c. 42.] Water (Scotland) Act 1946;

• " product of a rate of one penny in the pound " and " standard penny rate product " have the meanings assigned to them by section 9 of the Act of 1963 ;

• " rate " does not include any domestic water rate;

• " rating authority " has the meaning assigned to it by section 209 of the [1947 c. 43.] Local Government (Scotland) Act 1947;

• " road " has the meaning assigned to it by section 257(1) of the Road Traffic Act 1960;

• " Valuation Acts " means the [1854 c. 91.] Lands Valuation (Scotland) Act 1854, and the Acts amending that Act;

• " valuation roll " includes a supplementary valuation roll made up under section 11 of the [1956 c. 60.] Valuation and Rating (Scotland) Act 1956, except in relation to section 14 of this Act;

• " water undertaking " means an undertaking for the supply of water carried on by a local water authority;

• " year " has the meaning assigned to it by section 26(2) of the Act of 1963 ; and

• " year of revaluation " has the meaning assigned to it by section 9 of the [1956 c. 60.] Valuation and Rating (Scotland) Act 1956.

References in this Act to any enactment are references to that enactment as amended by or under any subsequent enactment including this Act.