(Scotland) Act 1994 and includes a depute assessor, “coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), 20 “lands and heritages” is to be construed in accordance with section 42 of the Lands Valuation (Scotland) Act 1854, “net annual value”, in relation to lands and heritages, means— (a) in the case of part residential subjects, the net annual value entered in the 25 valuation roll made up under section 1 of the Local Government (Scotland) Act 1975 for a particular date on or after 2 April 2020...