The Community Charges (Levying, Collection and Payment) (Scotland) Regulations 1991

The Secretary of State, in exercise of the powers conferred upon him by sections 26(1) and 31(2) and (3) of the Abolition of Domestic Rates Etc. (Scotland) Act 19871, paragraph 2(4) of Schedule 2 to that 1987 Act, as read with section 3(4)(c) of the Community Charges (General Reduction) Act 19912, and section 3(4)(d) of that 1991 Act, and of all other powers enabling him in that behalf, hereby makes the following Regulations: