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Scottish Statutory Instruments
Council Tax
Made
6th February 2018
Laid before the Scottish Parliament
8th February 2018
Coming into force
1st April 2018
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 113(1) and paragraph 11 of schedule 1 of the Local Government Finance Act 1992(1) and all other powers enabling them to do so.
1992 c.14. There are amendments to section 113(1) which are not relevant to these Regulations. Section 116(1) of the Local Government Finance Act 1992 contains a definition of “prescribed” relevant to the exercise of the statutory power under which these Regulations are made. The functions of the Secretary of State, in so far as exercisable within devolved competence, were transferred to the Scottish Ministers by section 53 of the Scotland Act 1998 (c.46).
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