Interpretation
2. In these Regulations, unless the context otherwise requires—
“the Act” means the Local Government Finance Act 1992;
“hostel” has the same meaning as in sub-paragraph (2) of paragraph 8 of Schedule 1 to the Act;
“nursing home” has the same meaning as in that sub-paragraph;
“private hospital” has the same meaning as in that sub-paragraph;
“pupils receiving school education” shall be construed in accordance with the Education (Scotland) Act 1980;
“relevant person” means, in relation to any lands and heritages—
(a) subject to paragraphs (b) and (c) below, the owner;
(b) subject to paragraph (c) below, if they are let for a period of 12 months or more, the tenant; or
(c) if they are sublet for such a period, the subtenant;
“residential care home” has the same meaning as in sub-paragraph (2) of paragraph 8 of Schedule 1 to the Act;
“school boarding house” means any premises used for the boarding of pupils receiving school education;
“school dormitory accommodation” means any accommodation used for sleeping purposes by pupils receiving school education;
“student” has the same meaning as in sub-paragraph (2) of paragraph 4 of Schedule 1 to the Act;
“voluntary organisation” has the same meaning as in section 94(1) of the Social Work (Scotland) Act 1968.