Part II Council Tax: Scotland
Preliminary
70 Council tax in respect of dwellings.
(1)
In respect of the financial year 1993-94 and each subsequent financial year, each local authority in Scotland shall impose a tax which—
F1(a)
shall be known as the council tax of the council which set it;
(b)
shall be payable in respect of dwellings situated in that authority’s area.
(2)
The expenses of a local authority in discharging functions under any public general Act, so far as not met otherwise or so far as not otherwise provided for in any such Act, shall be met out of the council tax imposed by the local authority under this Part.