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The Community Charges (Levying, Collection and Payment) (Scotland) Regulations 1991
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- UK Statutory Instruments
- 1991 No. 856 (S. 87)
- Regulation 2
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Interpretation
2. In these Regulations—
“The 1987 Act” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987;
“the 1991 Act” means the Community Charges (Genera1 Reduction) Act 1991;
“financial year” means the year beginning on 1st April,
and other expression used in these Regulations and in the 1987 Act have the same meaning as in that Act.
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