In subsection (5) of section 1 of the Debtors (Scotland) Act 1987 (which relates to time to pay directions), for paragraphs (e) and (ee) there shall be substituted the following paragraph—

“(e)

in an action by or on behalf of—

(i)

a rating authority for payment of rates;

(ii)

a regional or islands council for the payment of any community charge, community water charge, council tax or council water charge; or

(iii)

a regional or islands council for payment of any amount payable as a civil penalty within the meaning of subsection (9) below.”

At the end of that section there shall be inserted the following subsection—

“(9)

In paragraph (e) of subsection (5) above—

“community charge” and “community water charge” have the meanings assigned to them in section 26 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 and the reference in that paragraph to payments of these charges includes reference to any amount payable under section 18(3) of that Act (payment of charges in respect of backdated period);

“council tax” and “council water charge” have the meanings assigned to them by section 99(1) of the Local Government Finance Act 1992; and

“civil penalty” means a penalty under section 17(10) or (11) of that Act of 1987 or under paragraph 2 of Schedule 3 to that Act of 1992.”