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The Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 2021

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Scottish Statutory Instruments

2021 No. 137

Council Tax

The Council Tax Reduction (Scotland) Amendment (No. 3) (Coronavirus) Regulations 2021

Made

at 1.07 p.m. on 11th March 2021

Laid before the Scottish Parliament

at 4.15 p.m. on 11th March 2021

Coming into force

5th April 2021

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 80 and 113(1) and paragraph 1 of schedule 2 of the Local Government Finance Act 1992 M1 and all other powers enabling them to do so.

Marginal Citations

M11992 c.14. Section 80 and paragraph 1 of schedule 2 were amended by paragraph 176 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39). There are other amendments to section 80 and amendments to section 113(1) that are not relevant to these Regulations. The functions of the Secretary of State, in so far as within devolved competence, were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).

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