In subsection (3)(a) of section 18 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (interest on backdated liability for community charges) after the words “together with” there shall be inserted the words “ ,unless he satisfies the levying authority that he has a reasonable excuse for not having been registered, ”

The amendment made by sub-paragraph (1) above shall be deemed to have come into force at the same time as the said section 18.