(1)In this Act—
“the Act of 1975” means the M1Local Government (Scotland) Act 1975;
“the previous Valuation Acts” means the M2Lands Valuation (Scotland) Act 1854, the Acts amending that Act and any other Act relating to valuation, including the Act of 1975;
“the sea” means any area seaward of the lowest point to which the tide ebbs at ordinary spring tides and includes any estuary, arm of the sea and the waters of any channel, creek, bay or river seaward of that lowest point;
and other expressions used in this Act and in the previous Valuation Acts shall have the same meanings in this Act as in those Acts.
(2)Nothing in this Act or in any order made or direction given thereunder shall be construed as extending the limits of the area of a local authority for any purpose.