Local Government Finance Act 1992
Part I Council Tax: England and Wales
Chapter I Main provisions
Preliminary
1 Council tax in respect of dwellings.
2 Liability to tax determined on a daily basis.
Chargeable dwellings
3 Meaning of “dwelling".
4 Dwellings chargeable to council tax.
5 Different amounts for dwellings in different valuation bands.
Liability to tax
6 Persons liable to pay council tax.
7 Liability in respect of caravans and boats.
8 Liability in prescribed cases.
9 Liability of spouses.
Amounts of tax payable
10 Basic amounts payable.
11 Discounts.
11ADiscounts: special provision for England
12 Discounts: special provision for Wales.
13 Reduced amounts.
13ABilling authority’s power to reduce amount of tax payable
13BTransitional arrangements
Administration and appeals
14 Administration, penalties and enforcement.
15 Valuation tribunals.
16 Appeals: general.
Miscellaneous
17 Completion of new dwellings.
18 Death of persons liable.
19 Exclusion of Crown exemption in certain cases.
Chapter II Valuation Lists
Preliminary
20 Listing officers.
The lists
21 Valuations for purposes of lists.
22 Compilation and maintenance of lists.
22A Amalgamated valuation lists for Welsh billing authorities.
22BCompilation and maintenance of new lists
23 Contents of lists.
24 Alteration of lists.
25 Compilation and maintenance of new lists.
Supplemental
26 Powers of entry.
27 Information about properties.
28 Information about lists.
29 Information about proposals and appeals.
Chapter III Setting of Council Tax
Setting of amounts
30 Amounts for different categories of dwellings.
31 Substituted amounts.
The requisite calculations
31ACalculation of council tax requirement by authorities in England
31BCalculation of basic amount of tax by authorities in England
32 Calculation of budget requirement by authorities in Wales.
33Calculation of basic amount of tax by authorities in Wales.
34 Additional calculations where special items relate to part only of area.
35 Special items for purposes of section 34.
36 Calculation of tax for different valuation bands.
36ASubstitute calculations: England
37 Substitute calculations.
Supplemental
38 Information for purposes of Chapter III.
Chapter IV Precepts
Preliminary
39 Precepting and precepted authorities.
Issue of precepts
40 Issue of precepts by major precepting authorities.
41 Issue of precepts by local precepting authorities.
42 Substituted precepts.
Calculations by major precepting authorities
42ACalculation of council tax requirement by authorities in England
42BCalculation of basic amount of tax by authorities in England
43 Calculation of budget requirement by authorities in Wales.
44 Calculation of basic amount of tax by authorities in Wales .
45 Additional calculations where special items relate to part only of area.
46 Special items for purposes of section 45.
47 Calculation of tax for different valuation bands.
48 Calculation of amount payable by each billing authority.
49 Substitute calculations.
Calculations by local precepting authorities
49ACalculation of council tax requirement by authorities in England
49BSubstitute calculations
50 Calculation of budget requirement by authorities in Wales .
51 Substitute calculations.
Supplemental
52 Information for purposes of Chapter IV.
CHAPTER 4ZAReferendums relating to council tax increases
Interpretation of Chapter
52ZAInterpretation of Chapter
Determination of whether increase excessive
52ZBDuty to determine whether council tax excessive
52ZCDetermination of whether increase is excessive
52ZDApproval of principles
52ZEAlternative notional amounts
Excessive increase in council tax by billing authority
52ZFBilling authority's duty to make substitute calculations
52ZGArrangements for referendum
52ZHEffect of referendum
52ZIFailure to hold referendum
Excessive increase in council tax by precepting authority
52ZJMajor precepting authority's duty to make substitute calculations
52ZKMajor precepting authority's duty to notify appropriate billing authorities
52ZLLocal precepting authority's duty to make substitute calculations
52ZMLocal precepting authority's duty to notify appropriate billing authority
52ZNArrangements for referendum
52ZOEffect of referendum
52ZPFailure to hold referendum
Regulations about referendums
52ZQRegulations about referendums
Directions that referendum provisions are not to apply
52ZRDirection that referendum provisions are not to apply
52ZSDirections to billing authorities
52ZTDirections to major precepting authorities
52ZUDirections to the Greater London Authority
52ZVDirections to local precepting authorities
52ZWFurther provisions about directions
Meaning of basic amount of council tax
52ZXMeaning of relevant basic amount of council tax
52ZYInformation for purposes of Chapter 4ZA
CHAPTER IVA LIMITATION OF COUNCIL TAX AND PRECEPTS
Introduction
52A Interpretation.
Designation or nomination
52B Power to designate or nominate authorities.
52C Alternative notional amounts.
52D Designation or nomination.
Designation for year under consideration
52E Designation.
52F Challenge of maximum amount.
52G Acceptance of maximum amount.
52H No challenge or acceptance.
52I Duty of designated billing authority.
52J Duty of designated precepting authority.
52K Failure to substitute.
Nomination
52L Nomination.
52M Designation after nomination.
52N No designation after nomination.
Designation after previous designation
52P Designation after previous designation.
Position after designation under section 52M or 52P
52Q Challenge of maximum amount.
52R Acceptance of maximum amount.
52S No challenge or acceptance.
52T Duty of designated billing authority.
52U Duty of designated precepting authority.
52V Failure to make or substitute calculations.
Supplemental
52W Meaning of budget requirement.
52X Calculations to be net of precepts.
52Y Information for purposes of Chapter IVA.
52Z Separate administration in England and Wales.
Chapter V
Preliminary
53 Authorities subject to designation.
Designation
54 Power to designate authorities.
55 Special transitional provisions.
56 Designation of authorities.
Maximum amounts
57 Challenge of maximum amount.
58 Acceptance of maximum amount.
59 No challenge or acceptance.
Substitute calculations
60 Duty of designated billing authority.
61 Duty of designated precepting authority.
62 Failure to substitute.
Supplemental
63 Separate administration in England and Wales.
64 Information for purposes of Chapter V.
Chapter VI Miscellaneous and Supplemental
65 Duty to consult ratepayers.
66 Judicial review.
67 Functions to be discharged only by authority.
68 Information required by Secretary of State.
69 Interpretation etc. of Part I.
Part II Council Tax: Scotland
Preliminary
70 Council tax in respect of dwellings.
71 Liability to be determined on a daily basis.
Chargeable dwellings
72 Dwellings chargeable to council tax.
73 Alterations to valuation roll.
74 Different amounts for dwellings in different valuation bands.
Liability to tax
75 Persons liable to pay council tax.
76 Liability in prescribed cases.
77 Liability of spouses.
77ALiability of civil partners
Amounts of tax payable
78 Basic amounts payable.
79 Discounts.
80 Reduced amounts.
80ALocal authority's power to reduce amount of tax payable
Appeals
81 Appeal to valuation appeal committee.
82 Appeal procedure.
New dwellings
83 Completion of new dwellings.
Valuation lists
84 Compilation and maintenance of valuation lists.
85 Distribution of lists.
86 Valuation of dwellings.
87 Alteration of lists.
88 Compilation and maintenance of new lists.
Valuation lists: supplemental
89 Powers of entry.
90 Information about properties.
91 Information about lists.
92 Information about proposals and appeals.
Setting of the tax
93 Setting of council tax.
94 Substituted and reduced settings.
94A Transitional provisions.
95 District council tax: setting and collection.
96 Information.
Levying and collection of the tax
97 Levying and collection of council tax.
Miscellaneous and supplemental
98 Information required by Secretary of State.
99Interpretation of Part II.
Part III Community Charges
100 Abolition of community charges.
101 Transitory exemption for school leavers.
102 Transitory enforcement provisions for England and Wales.
Part IV Miscellaneous
Social security
103 Council tax benefit.
English and Welsh provisions
104 Non-domestic rating, grants and funds.
105 Grants to voluntary organisations.
106 Council tax and community charges: restrictions on voting.
Scottish provisions
107 Water and sewerage charges.
108 Payments to local authorities by Secretary of State.
108A Special grants.
109 Council tax grants.
110 Amendments to the 1975 Act in relation to non-domestic rates.
111 Statutory and other references to rateable values etc.
112 Council tax and community charges: restrictions on voting.
Part V Supplemental
113 Orders and regulations.
114 Power to make supplementary provision.
115 Financial provisions.
116 Interpretation: general.
117 Minor and consequential amendments and repeals.
118 Savings and transitional provisions.
119 Short title, commencement and extent.
SCHEDULES
SCHEDULE 1 Persons Disregarded for Purposes of Discount
Persons in detention
1(1) A person shall be disregarded for the purposes of...
The severely mentally impaired
2(1) A person shall be disregarded for the purposes of...
Persons in respect of whom child benefit is payable
3(1) A person shall be disregarded for the purposes of...
Students etc.
4(1) A person shall be disregarded for the purposes of...
5(1) An institution shall, on request, supply a certificate under...
Hospital patients
6(1) A person shall be disregarded for the purposes of...
Patients in homes in England and Wales
7(1) A person shall be disregarded for the purposes of...
Patients in homes in Scotland
8(1) A person shall be disregarded for the purposes of...
Care workers
9(1) A person shall be disregarded for the purposes of...
Residents of certain dwellings
10(1) A person shall be disregarded for the purposes of...
Persons of other descriptions
11A person shall be disregarded for the purposes of discount...
SCHEDULE 2 Administration
Introduction
1(1) The Secretary of State may make regulations containing such...
Collection of council tax
2(1) In the following provisions of this paragraph—
3(1) Regulations under this Schedule may include provision as to...
Discounts
4(1) In the following provisions of this paragraph—
5Regulations under this Schedule may include, as regards a case...
Reductions for lump sum payment etc.
6(1) Regulations under this Schedule may include provision empowering an...
7(1) Regulations under this Schedule may include provision that where—...
Exempt dwellings etc.
8(1) Regulations under this Schedule may include provision that an...
9(1) Regulations under this Schedule may include provision that, as...
10(1) Regulations under this Schedule may include, as regards a...
Supply of information to authorities
11(1) Regulations under this Schedule may include provision that any...
12(1) Regulations under this Schedule may include provision that any...
13(1) Regulations under this Schedule may include provision that—
14(1) Where regulations under this Schedule impose a duty on...
15(1) Regulations under this Schedule may include provision that no...
Supply of information by authorities
16(1) Regulations under this Schedule may include provision that (so...
17(1) Regulations under this Schedule may include provision that an...
Use of information by authorities
18Regulations under this Schedule may include provision that, in carrying...
18A(1) A billing An authority may use information it has...
Arrangements with Scottish housing bodies
19(1) Subject to sub-paragraph (3) below, a local authority may...
Supplemental
20In this Schedule— (a) any reference to a payment on...
21(1) This paragraph applies where a billing authority exercises the...
22(1) This paragraph applies where a local authority establishes an...
SCHEDULE 3 Penalties
Failure to supply information to or notify billing authority
1(1) Where a person is requested by a billing authority...
Failure to supply information to or notify levying authority
2(1) Where a person is requested by a localauthority to...
General
3(1) A person may appeal to a valuation tribunal if...
4Where a person is convicted of an offence, the conduct...
5(1) If it appears to the Treasury that there has...
6(1) The Secretary of State may make regulations containing provision...
SCHEDULE 4 Enforcement: England and Wales
Regulations for recovery of sums payable
1(1) The Secretary of State may make regulations in relation...
Provision which may be made
2(1) Regulations under sub-paragraph (1) of paragraph 1 above may...
Liability orders
3(1) Regulations under paragraph 1(1) above may provide that—
Information
4(1) Regulations under paragraph 1(1) above may provide that where...
Attachment of earnings etc.
5(1) Regulations under paragraph 1(1) above may provide that where...
Deductions from income support
6(1) Regulations under paragraph 1(1) above may provide that where...
Distress
7(1) Regulations under paragraph 1(1) above may provide that where...
Commitment to prison
8(1) Regulations under paragraph 1(1) above may provide that—
Bankruptcy
9(1) Regulations under paragraph 1(1) above may provide that where...
Winding up
10(1) Regulations under paragraph 1(1) above may provide that where...
Charging orders
11(1) Regulations under paragraph 1(1)(a) above may provide that where...
11ARegulations under paragraph 1(1)(a) above may provide that two or...
Relationship between remedies
12(1) As regards a case where a magistrates’ court has...
Quashing of liability orders
12ARegulations under paragraph 1(1) above may provide—
Magistrates and justices
13Regulations under paragraph 1(1) above may include—
Admissibility of evidence
14(1) Regulations under paragraph 1(1) above may include provision that,...
Exclusion of certain matters
15Regulations under paragraph 1(1) above may provide that any matter...
Costs
16Regulations under paragraph 1(1) above may provide that where an...
Termination of proceedings
17(1) Regulations under paragraph 1(1) above may provide that in...
Offences
18(1) Regulations under paragraph 1(1) above may provide that a...
Other enactments
19(1) Regulations under paragraph 1(1) above may apply any provision...
Interpretation
20In this Schedule, except paragraph 6, “ prescribed ” means...
SCHEDULE 5 Part Residential Subjects: Scotland
Addition, deletion or amendment of apportionment notes
1Where, on or after 1st April 1993, the assessor alters...
2Subject to paragraph 6 below, where, on or after 1st...
3Subject to paragraph 6 below, where, under any of the...
Date of coming into effect of addition, deletion or amendment of apportionment note
4Where an apportionment note is included under paragraph 1 above...
5Subject to paragraph 6 below, where the valuation roll is...
6No alteration to the valuation roll consisting of an amendment...
Revaluation
7Where the assessor makes up a valuation roll in respect...
General
8For the purposes of this Schedule the extent to which...
9No rates shall be leviable in respect of such part...
Noting of date on which alterations take effect
10Where the assessor has altered the entry in the valuation...
Notification of addition, deletion or alteration of apportionment notes
11Section 3 of the 1975 Act (which requires the assessor...
SCHEDULE 6 Completion of New Buildings: Scotland
1(1) Where a local assessor is of the opinion—
2(1) A person on whom a completion noticed is served...
3(1) Subject to subparagraph (2) below, section 192 (service of...
4In the case of a building to which work remains...
SCHEDULE 7 Reduction of Council Tax: Scotland
Parliamentary proceedings for reduction of council tax
1(1) If the Secretary of State is satisfied that the...
Procedure prior to Parliamentary proceedings
2The Secretary of State shall not make and cause to...
Effect of approval of report
3(1) If a report under paragraph 1 above is approved...
Supplementary
4(1) A report under paragraph 1 above may relate to...
SCHEDULE 8 Enforcement: Scotland
1(1) This Schedule applies to any sum which has become...
2(1) Subject to sub-paragraphs (4) and (5) below, any sum...
3(1) In any proceedings for the recovery of any sum...
4(1) Subject to sub-paragraph (2) below and without prejudice to...
5(1) Regulations under this Schedule may provide that where a...
6(1) Regulations made under this paragraph may provide that where...
SCHEDULE 9 Social Security: Council Tax Benefit
Social Security Contributions and Benefits Act 1992 (c. 4)
1(1) In subsection (1) of section 123 of the Social...
2In subsection (2)(a) of section 129 of that Act (disability...
3In subsection (2) of section 130 of that Act (housing...
4For section 131 of that Act there shall be substituted...
5(1) In subsection (1) of section 132 of that Act...
6In subsection (3) of section 133 of that Act (polygamous...
7Subsection (3) of section 134 (exclusion of benefit) of that...
8In subsection (5) of section 135 (the applicable amount) of...
9In subsection (1) of section 137 (interpretation of Part VII)...
10In subsection (6) of section 175 of that Act (regulations,...
11A statutory instrument containing (alone or with other provisions) regulations...
Social Security Administration Act 1992 (c. 5)
12(1) In subsection (1) of section 6 of the Social...
13In subsection (3) of section 7 of that Act (relationship...
14(1) In subsection (1) of section 63 of that Act...
15(1) In subsection (1) of section 76 of that Act...
16(1) In subsection (1) of section 77 of that Act...
17(1) In subsection (2) of section 116 of that Act...
18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19(1) For subsections (1) and (2) of section 138 of...
20(1) In subsection (1) of section 139 of that Act...
21(1) In subsection (1) of section 140 of that Act...
22In subsection (2)(d) of section 163 of that Act (general...
23In subsection (1) of section 176 of that Act (consultation...
24In subsection (7) of section 189 of that Act (regulations...
25In section 191 of that Act (interpretation: general)—
26A statutory instrument containing (alone or with other provisions) regulations...
SCHEDULE 10 Local Government Finance: England and Wales
Part I Non-Domestic Rating
Alteration of lists
1In section 55 of the 1988 Act (alteration of lists),...
Multiple moorings
2(1) In section 64 of the 1988 Act (hereditaments), after...
Places of religious worship etc.
3In Schedule 5 to the 1988 Act (non-domestic rating: exemption),...
Valuation
4In Schedule 6 to the 1988 Act (non-domestic rating: valuation),...
Special authorities’ multipliers
5In Part II of Schedule 7 to the 1988 Act...
Contributions
6(1) Part II of Schedule 8 to the 1988 Act...
Pooling
7For Part III of Schedule 8 to the 1988 Act...
Part II Grants
8In section 76 of the 1988 Act (interpretation), for subsections...
9In section 78 of the 1988 Act (revenue support grant),...
10After section 78 of the 1988 Act there shall be...
11(1) In subsection (1) of section 79 of the 1988...
12Sections 80 and 81 of the 1988 Act (distribution reports...
13For section 82 of the 1988 Act there shall be...
14Section 84 of the 1988 Act (special provision for transitional...
15Immediately before section 85 of the 1988 Act there shall...
16(1) In subsection (1) of section 85 of the 1988...
17In section 86 of the 1988 Act (effect of report’s...
18For section 88A of the 1988 Act there shall be...
Part III Funds
19In subsection (1) of section 89 of the 1988 Act...
20For section 90 of the 1988 Act there shall be...
21Sections 95 and 96 of the 1988 Act (calculations and...
22For section 97 of the 1988 Act there shall be...
23(1) In section 98 of the 1988 Act (other transfers...
24For section 99 of the 1988 Act there shall be...
SCHEDULE 11 Water and Sewerage Charges: Scotland
Part I Charges for Water Services
1Subject to the provisions of this Part of this Schedule,...
Estimation and apportionment of expenditure
2In respect of the financial year 1993-94 and each subsequent...
3In estimating the expenditure mentioned in paragraph 1 above which...
4A local authority may apportion their estimated expenditure under paragraph...
Direct charges
5After a local authority have, under paragraph 2 above, determined...
Council water charge
6Each local authority shall impose a water charge, which—
Liability to pay council water charge
7(1) The council water charge shall be payable in respect...
8The qualifying conditions for the purposes of paragraph 7 above...
Setting of council water charge
9After a local authority have, under paragraph 2 above, determined...
10The amounts mentioned in paragraph 9(a)and (b) above shall be...
Application of provisions relating to council tax
11The provisions of sections 71, 75 to 81, 96, 97...
Non-domestic water rate
12The provisions of section 40 of the 1980 Act shall...
Part II Charges for Sewerage Services
13The expenditure incurred by a local authority in carrying out...
Estimation and apportionment of expenditure
14In respect of the financial year 1993-94 and each subsequent...
15In estimating the expenditure mentioned in paragraph 13 above which...
16The proportion of the expenditure mentioned in paragraph 13 above...
17Subject to paragraph 16 above, a local authority may apportion...
18Where a local authority have determined in respect of any...
Non-domestic sewerage rate
19Each local authority shall, in respect of the financial year...
20Subject to paragraphs 21 and 23 below, the non-domestic sewerage...
21(1) Where, in respect of a financial year, the non-domestic...
22The person who is liable to pay the non-domestic sewerage...
23The provisions of— (a) Part XI of the 1947 Act;...
Part III Miscellaneous Provisions
Accounts
24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tariff of charges
26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part IV Amendments to the 1980 Act
28The 1980 Act shall be amended in accordance with the...
29In section 9A (which relates to the exemption from charges...
30In section 35 (which relates to the power to supply...
31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35After section 56 there shall be inserted— Regulations as to...
36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
38In section 109(1) (which defines terms used in the Act)—...
SCHEDULE 12 Payments to Local Authorities by Secretary of State: Scotland
Part I Payments to Local Authorities
General
1(1) The local authorities— (a) to which revenue support grant...
2(1) A local government finance order shall be made only...
Payment of revenue support grant and non-domestic rate income
3Revenue support grant and non-domestic rate income shall be paid...
4The Secretary of State may determine that the amount of...
Secretary of State’s power on local authority’s failure to provide information
5Where under section 199 of the 1973 Act (which provides...
Part II Non-Domestic Rating Accounts
The accounts
6(1) In accordance with this Part of this Schedule the...
Credits and debits
7(1) For each financial year there shall be credited (as...
8(1) As soon as is reasonably practicable after the end...
Distributable amount
9(1) Before a financial year begins the Secretary of State...
Part III Contribution
Non-domestic rating contributions
10(1) The Secretary of State may make regulations containing rules...
11(1) This paragraph applies where regulations under paragraph 10 above...
12(1) Any calculation under paragraph 11 above of the amount...
SCHEDULE 13 Minor and Consequential Amendments
Forged Transfers Act 1891 (c. 43)
1In section 2 of the Forged Transfers Act 1891 (definitions),...
Public Health (Scotland) Act 1897 (c. 38)
2In section 3 of the Public Health (Scotland) Act 1897,...
Public Health Acts Amendment Act 1907 (c. 53)
3In section 21 of the Public Health Acts Amendment Act...
Small Holdings and Allotments Act 1908 (c. 36)
4In section 23 of the Small Holdings and Allotments Act...
5In section 29 of that Act (management of allotments), in...
Civil Defence Act 1939 (c. 31)
6In section 62 of the Civil Defence Act 1939 (power...
Statutory Orders (Special Procedure) Act 1945 (c. 18)
7In section 11 of the Statutory Orders (Special Procedure) Act...
Civil Defence Act 1948 (c. 5)
8In section 9 of the Civil Defence Act 1948 (interpretation),...
Valuation and Rating (Scotland) Act 1956 (c. 60)
9After section 20 of the 1956 Act there shall be...
10For section 22 of that Act there shall be substituted...
Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)
11In subsection (9) of section 4 of the Local Government...
Stock Transfer Act 1963 (c. 18)
12In section 4 of the Stock Transfer Act 1963 (interpretation),...
Industrial and Provident Societies Act 1965 (c. 12)
13In section 31 of the Industrial and Provident Societies Act...
Public Works Loans Act 1965 (c. 63)
14In section 2 of the Public Works Loans Act 1965...
General Rate Act 1967 (c. 9)
15In section 70 of the General Rate Act 1967 (provision...
16In section 72 of that Act (agreed alterations after proposals),...
17In section 73 of that Act (opposed proposals), in subsections...
18In section 74 of that Act (proposals objected to by...
19In section 75 of that Act (two or more proposals...
20In section 76 of that Act (appeals against objections to...
21In section 77 of that Act (appeal to Lands Tribunal),...
22In section 78 of that Act (arbitration with respect to...
23In section 83 of that Act (use of returns as...
24In section 93 of that Act (membership of local authority...
25In section 108 of that Act (inspection of documents), in...
National Loans Act 1968 (c. 13)
26In Schedule 4 to the National Loans Act 1968 (local...
International Organisations Act 1968 (c. 48)
27In section 2 of the International Organisations Act 1968 (specialised...
28In Part II of Schedule 1 to that Act (privileges...
Development of Tourism Act 1969 (c. 51)
29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pensions (Increase) Act 1971 (c. 56)
30In Schedule 3 to the Pensions (Increase) Act 1971 (administrative,...
Tribunals and Inquiries Act 1971 (c. 62)
31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Local Government Act 1972 (c. 70)
32In section 97 of the Local Government Act 1972 (removal...
33In section 150 of that Act (expenses of parish and...
34(1) In subsection (1)(b) of section 168 of that Act...
Local Government (Scotland) Act 1973 (c. 65)
35In section 41(4) of the Local Government (Scotland) Act 1973...
36In section 56 of that Act (arrangements for discharge of...
37(1) In subsection (1) of section 109 of that Act...
38Sections 110 and 110A of that Act (which make provision...
39In section 111 of that Act (power to make regulations...
40In subsection (1) of section 118 of that Act (local...
Local Government (Scotland) Act 1975 (c. 30)
41In section 2 of the Local Government (Scotland) Act 1975...
42In section 6 of that Act (valuation by formula of...
43In section 37 of that Act (general interpretation)—
44In Schedule 3 to that Act (which relates to borrowing...
Local Government (Miscellaneous Provisions) Act 1976 (c.57)
45The power conferred by section 16 of the Local Government...
Rating (Disabled Persons) Act 1978 (c. 40)
46In section 2 of the Rating (Disabled Persons) Act 1978...
47In Schedule 1 to that Act (amount of rebate under...
Justices of the Peace Act 1979 (c. 55)
48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Local Government, Planning and Land Act 1980 (c. 65)
49In section 2(7)(aa) of the Local Government, Planning and Land...
Highways Act 1980 (c. 66)
50In Part I of Schedule 6 to the Highways Act...
New Towns Act 1981 (c. 64)
51In section 80 of the New Towns Act 1981 (general...
Acquisition of Land Act 1981 (c. 67)
52In section 7 of the Acquisition of Land Act 1981...
Debtors (Scotland) Act 1987 (c. 18)
53(1) In subsection (5) of section 1 of the Debtors...
54(1) In subsection (4) of section 5 of that Act...
55In section 106 of that Act (interpretation)—
56In paragraph 35 of Schedule 5 to that Act, in...
Income and Corporation Taxes Act 1988 (c. 1)
57. . . . . . . . . ....
Education Reform Act 1988 (c. 40)
58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Local Government Finance Act 1988 (c. 41)
59In section 41 of the 1988 Act (local rating lists),...
60In section 43 of that Act (occupied hereditaments: liability), in...
61In section 44 of that Act (occupied hereditaments: supplementary), in...
62(1) In subsection (1) of section 44A of that Act...
63In section 45 of that Act (unoccupied hereditaments: liability), in...
64In section 46 of that Act (unoccupied hereditaments: supplementary), in...
65(1) In subsections (1)(a) and (3) of section 47 of...
66(1) In subsection (1) of section 49 of that Act...
67(1) In subsection (1)(a) of section 55 of that Act...
68In section 58 of that Act (special provision for 1995...
69In section 61 of that Act (valuation officers), in subsection...
70(1) In subsection (2D) of section 66 of that Act...
71In section 67 of that Act (interpretation), in subsection (2),...
72(1) In subsection (4) of section 74 of that Act...
73(1) In subsection (2) of section 75 of that Act...
74In section 118 of that Act (rates: power to abolish...
75In section 128(1C) of that Act (levying of rates after...
76(1) In subsection (2) of section 138 of that Act...
77(1) In subsection (5)(a) of section 139A of that Act...
78(1) In subsection (1) of section 140 of that Act...
79(1) For subsections (6) to (8) of section 141 of...
80(1) In subsection (3) of section 143 of that Act...
81(1) For subsection (2) of section 144 of that Act...
82In section 146 of that Act (interpretation: other provisions), subsection...
83(1) In paragraph 1 of Schedule 4A to that Act...
84(1) In Schedule 7 to that Act (non-domestic rating multipliers),...
85In Schedule 7A to that Act (non-domestic rating: 1990-95), in...
86(1) In sub-paragraph (1)(c) of paragraph 2 of Schedule 8...
87(1) In paragraph 2(1)(c) of Schedule 9 to that Act...
88(1) In paragraph 1(1) of Schedule 11 to that Act...
89Paragraph 5 of Schedule 12 to that Act shall cease...
Local Government and Housing Act 1989 (c. 42)
90In section 39 of the Local Government and Housing Act...
Town and Country Planning Act 1990 (c. 8)
91In section 336 of the Town and Country Planning Act...
Caldey Island Act 1990 (c. 44)
92In section 2 of the Caldey Island Act 1990, after...
Natural Heritage (Scotland) Act 1991 (c. 28)
93In paragraph 6 of Schedule 7 to the Natural Heritage...
Child Support Act 1991 (c. 48)
94In Schedule 2 to the Child Support Act 1991 (provision...
Water Resources Act 1991 (c. 57)
95(1) In subsection (5) of section 11 of the Water...
96(1) In subsection (2) of section 135 of that Act...
97Section 136 of that Act (determination of the relevant quotient)...
98In Schedule 15 to that Act (supplemental provisions with respect...
Land Drainage Act 1991 (c. 59)
99In section 45 of the Land Drainage Act 1991 (appeals...
100(1) In subsections (1), (3) and (4) of section 46...
SCHEDULE 14 Repeals

Royal arms

Local Government Finance Act 1992

1992 CHAPTER 14

An Act to provide for certain local authorities to levy and collect a new tax, to be called council tax; to abolish community charges; to make further provision with respect to local government finance (including provision with respect to certain grants by local authorities); and for connected purposes.

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—