SCHEDULES
SCHEDULE 12 Amendments
Part II Scotland
Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47)
20
1
Section 11 of that Act (liability for and calculation of collective community charge) shall be amended as follows.
2
In subsection (3) at the beginning there shall be inserted the words “
Subject to subsection (3A) below,
”
.
3
After subsection (3) there shall be inserted the following subsection—
3A
The registration officer shall not designate premises—
a
which are of a description prescribed for the purposes of this paragraph; or
b
which are or form part of land designated by the Secretary of State under paragraph 11 of Schedule 1A to this Act.
4
After subsection (4) there shall be inserted the following subsection—
4A
A designation made by the registration officer under subsection (3) above shall be revoked by him—
a
where, in his opinion, the premises have ceased to be premises which may be designated under that subsection;
b
if the premises become premises which are of a description prescribed for the purposes of paragraph (a) of subsection (3A) above;
c
if the premises become premises which are designated by the Secretary of State under paragraph 11 of Schedule 1A to this Act.
5
In subsection (5) for the words from “and that liability” to the end there shall be substituted the words “
and where at any time two or more people are liable to pay the collective community charge under this subsection they shall be jointly and severally liable to pay the charge.
”
6
In subsection (7)—
a
after the words “shall be” there shall be inserted the words “
the amount which is
”
; and
b
at the end there shall be added the words “
less the relevant proportion, being 5 per cent. or such other proportion as may be prescribed
”
.
7
In sub-paragraph (a) of subsection (10) for the words “section 8(8)(c) of” there shall be substituted the words “
paragraph 12 of Schedule 1A to
”
.
8
In subsection (11)—
a
after the word “person” where it first occurs there shall be inserted the words “
who, at any time in a financial year
”
;
b
in paragraph (a) for the words “who is, at any time in a financial year,” there shall be substituted the word “
is
”
;
c
in each of paragraphs (b) and (c) the word “who” shall be omitted; and
d
in paragraph (c) for the words “section 8(8)(c) of” there shall be substituted the words “
paragraph 12 of Schedule 1A to
”
.