Abolition of Domestic Rates Etc. (Scotland) Act 1987 (repealed)

26 Interpretation.F3 S

(1) In this Act, unless the context otherwise requires—

• “apportionment note” has the meaning assigned to it in paragraph 2 of Schedule 1 to this Act;

• “community charge” means a community charge imposed under section 7 of this Act;

• “community water charges” shall be construed in accordance with the provisions of paragraph 6 of Schedule 5 to this Act;

• “domestic rates” means rates which are leviable on lands and heritages which are domestic subjects;

• “domestic subjects” has the meaning assigned to it in section 2(3) of this Act;

• “financial year” means the financial year of a local authority;

• “housing body” means—

(a) a district council;

(b) the Scottish Special Housing Association;

(c) a development corporation within the meaning of the M1 New Towns (Scotland) Act 1968;

• “levying authority” has the meaning assigned to it in paragraph 1 of Schedule 2 to this Act;

• “local authority”, except in Schedule 5, means a regional, islands or district council;

• “net annual value” shall be construed in accordance with the provisions of section 6 of the M2 1956 Act;

• [F1 “new entry” in relation to the register, means the making of an entry in respect of a person’s liability for a community charge, there having been no such entry in the register in respect of that liability immediately before its making;]

• “order” means an order made by statutory instrument;

• “part residential subjects” means lands and heritages which are used partly as the sole or main residence of any person, other than

(a) domestic subjects;

(b) such other class or classes of lands and heritages as may be prescribed;

• “prescribed” means prescribed by regulations under this Act, and cognate expressions shall be construed accordingly’

• “public sewage treatment works” has the meaning assigned to it in section 59(1) of the M3 1968 Act;

• “public sewer” has the meaning assigned to it in section 59(1) of the 1968 Act;

• “rateable value” shall be construed in accordance with the provisions of section 6 of the 1956 Act;

• “register” means a Community Charges Register established under section 13 of this Act;

• [F2 “registered person” means a person who is registered in the register as being liable to pay any of the community charges, and cognate expressions shall be construed accordingly;]

• “registration area” means the area of a regional or islands council;

• “registration officer” means a Community Charges Registration Officer within the meaning of section 12 of this Act;

• “sewage” has the meaning assigned to it in section 59(1) of the 1968 Act;

• “the Valuation Acts” means the M4 Lands Valuation (Scotland) Act 1854, the Acts amending that Act and any other enactment relating to valuation:

• “the 1947 Act” means the M5 Local Government (Scotland) Act 1947;

• “the 1956 Act” means the M6 Valuation and Rating (Scotland) Act 1956;

• “the 1966 Act”means the M7 Local Government (Scotland) Act 1966;

• “the 1968 Act” means the M8 Sewerage (Scotland) Act 1968;

• “the 1973 Act” means the M9 Local Government (Scotland) Act 1973;

• “the 1975 Act” means the M10 Local Government (Scotland) Act 1975;

• “the M11 1980 Act” means the Water (Scotland) Act 1980; and

• “water authority” has the meaning assigned to it in section 3 of the 1980 Act.

(2) In this Act and in any other enactment, whether passed or made before or after the passing of this Act, and unless the context otherwise requires—

(a) the word “rate” shall mean—

(i) the non-domestic rate,

(ii) the non-domestic water rate, and

(iii) the non-domestic sewage rate;

(b) the expression “non-domestic rate” shall be construed in accordance with the provisions of section 3 of this Act;

(c) the expression “non-domestic water rate” shall be construed in accordance with the provisions of section 40 (non-domestic water rate) of the Water (Scotland) Act 1980 (as substituted by paragraph 29 of Schedule 5 to this Act); and

(d) the expression “non-domestic sewerage rate” shall be construed in accordance with the provisions of paragraph 19 of the said Schedule 5,

and cognate expressions shall be construed accordingly.

Textual Amendments

F1 Words inserted by Local Government Finance Act 1988 (c. 41, SIF 81:1; 103:2), s. 137, Sch. 12 para. 33(a)

F2 Words inserted by Local Government Finance Act 1988 (c. 41, SIF 81:1; 103:2), s. 137, Sch. 12 para. 33(b)

Marginal Citations

M1 1968 c.16.

M2 1956 c.60.

M3 1968 c.47.

M4 1854 c.91.

M5 1947 c.43.

M6 1956 c.60.

M7 1966 c.51.

M8 1968 c.47.

M9 1973 c.65.

M10 1975 c.30.

M11 1980 c.45.

Textual Amendments applied to the whole legislation

F3 Act repealed (prosp.) by Local Government Finance Act 1992 (c. 14), ss. 117(2), 119(2)(e), Sch.14 (with s. 118(1)(2)(4) and saving in s. 118(3) and subject to a saving for Sch. 2 para. 7A (16.8.1993) by S.I. 1993/1780, art. 2 and subject to amendments (11.6.1996) by 1995 c. 18, s. 41(4), Sch. 2 para. 10; S.I. 1996/1509, art. 2, Sch. and (29.11.1999 for specified purposes, otherwise prosp.) by 1998 c. 14, ss. 86(1), 87(2), Sch. 7 para. 15; S.I. 1999/3178, art. 2(1)(a)(2) (subject to transitional provisions in Schs. 21-23)

The repeal of the Act by Local Government Finance Act 1992 (c. 14) was brought into force (1.4.1992) as regards Sch. 1 para. 19 by S.I. 1992/818, para. 2(b), Sch.

The repeal of the Act by Local Government Finance Act 1992 (c. 14) was brought into force (1.10.1992) as regards ss. 3A, 9, 10(7A), 11B, 28, Sch. 2 paras. 1(2), 2(1), Sch. 5 paras. 2-5, 9, 10, 14, 15, 17, 18, 19, 21, 25 by S.I. 1992/2183, art. 2(d), Sch. (with savings in art. 3)

The repeal of the Act by Local Government Finance Act 1992 (c. 14) was brought into force (1.4.1993) as regards ss. 1-7, 14, 18(2A), 20(10), 25(1)(3), words in s. 26(1), ss. 26(2), 27, 33, Sch. 1, Sch. 3 paras. 1-4, 5(1), 7, Sch. 5 paras. 1, 6, 12, 13, 16, 19A, 20, 22-24, 26-49 by S.I. 1993/575, art. 2, Sch. (with savings in arts. 4, 5(b))