SCHEDULES

SCHEDULE 12E+W+S Amendments

Part IIS Scotland

Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47)S

33SIn section 26(1) of that Act (interpretation)—

(a)after the definition of “net annual value” there shall be inserted the following—

new entry” in relation to the register, means the making of an entry in respect of a person’s liability for a community charge, there having been no such entry in the register in respect of that liability immediately before its making; and

(b)after the definition of “register” there shall be inserted the following—

registered person” means a person who is registered in the register as being liable to pay any of the community charges, and cognate expressions shall be construed accordingly;.