Part II Council Tax: Scotland
Levying and collection of the tax
C197 Levying and collection of council tax.
F11
A local authority shall levy and collect the council tax set by them in respect of their area.
2
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3
Schedule 2 to this Act (which contains provisions about administration, including collection) shall have effect.
4
Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.
5
Schedule 8 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.