Point in time view as at 05/12/2005.
Local Government Finance Act 1992, Section 70 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(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.
Textual Amendments
F1S. 70(1)(a) substituted (19.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 180(1), Sch. 13, para. 176(2) (with s. 128(8)); S.I. 1996/323, art. 2(1)(c)(2)
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