P ART 5 F INAL PROVISIONS 20 28 Interpretation In this Act— “lands and heritages” is to be construed in accordance with section 42 of the 1854 Act, “non-domestic rates” means non-domestic rates levied under section 7B of the 25 1975 Act, “valuation roll” means a valuation roll made up under section 1 of that Act. 29 Ancillary provision (1) The Scottish Ministers may by regulations make any incidental, supplementary, consequential, transitional, transitory or saving provision they consider appropriate for 30 the purposes of, in connection with or for giving full effect to this Act or any provision made under it. (2) Regulations under this section may— (a) make incidental, supplementary, consequential, transitional, transitory or saving provision, 35 (b) make different provision for different purposes, (c) modify any enactment (including this Act). (3) Regulations under this section that add to, replace or omit any part of the text of an Act are subject to the affirmative procedure. 20 Non-Domestic Rates (Scotland) Bill Part 5—Final provisions (4) Otherwise, regulations under this section are subject to the negative procedure. 30 Commencement (1) The following...