The Standard Community Charge (Scotland) Amendment Regulations 1991

Amendment of the principal Regulations

2.  In regulation 2 of the principal Regulations—

(a) in paragraph (1) after the definition of “the Act”, there shall be inserted the following definitions:—

““charitable” shall be construed in the same way as if it was contained in the Income Tax Acts;”

““director” and “full-time working director” have the same meanings as they have in section 168(8) to (10) of the Income and Corporation Taxes Act 1988 (1);”;

(b) after paragraph (3) there shall be inserted the following paragraphs:—

“(4) In these Regulations, a company is an associated company of another if one of them has control of the other, or both are under the control of the same person and, for this purpose, “control” shall have the same meaning as it has in relation to a body corporate in section 840 of the Income and Corporation Taxes Act 1988.

(5) In these Regulations, any reference to—

(a) a person’s residence in a dwellinghouse being job-related shall be construed in accordance with regulation 6A of these Regulations; and

(b) a spouse of a person includes a reference to a person of the opposite sex who is living with the other as that person’s husband or wife.”.

(1)

1988 c. 1.