art 2 Interpretation
In this Order— “the Corporation Tax Acts” has the meaning given by section 831(1)(a) of the Taxes Act ; “the new water and sewerage authorities” means the bodies established by section 62(1) of the Local Government etc. (Scotland) Act 1994 , that is, the East of Scotland Water Authority, the West of Scotland Water Authority and the North of Scotland Water Authority; “Scottish Water” means the body corporate known as Scottish Water and established by section 20 of, and Schedule 3 to, the Water Industry (Scotland) Act 2002 ; “the Taxes Act” means the Income and Corporation Taxes Act 1988 .