The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 and shall come into force on 1st July 1992.

(2) In these Regulations—

“the Act” means the Local Government Finance Act 1992;

“chargeable amount” means an amount which, in respect of a particular dwelling, a person is liable to pay (whether solely or jointly and severally with another person or persons) to a levying authority in respect of council tax and the council water charge for a financial year and includes, unless the context otherwise requires, an amount which in the opinion of the authority a person will be so liable to pay;

“demand notice” means a notice served under regulation 17;

“liable person” means a person who is liable (whether solely or jointly and severally with another person or persons) to pay to a levying authority, in respect of a particular dwelling, an amount in respect of council tax or the council water charge for a financial year, and includes, unless the context otherwise requires, a reference to a person who in the opinion of the authority will be so liable;

“relevant valuation band” in relation to a dwelling, means the valuation band shown as applicable to the dwelling—

(a)

in the levying authority’s valuation list; or

(b)

if no such list is in force, in the copy of the proposed list sent to the authority under section 85(1)(b) of the Act;

“relevant year”, in relation to a notice, means the financial year to which the notice relates.

(3) Any reference in these Regulations to the day on, or time at which, a notice is issued, served or given by a levying authority is a reference to the day on, or time at which, the notice is, in accordance with the terms of section 192 of the Local Government (Scotland) Act 1973(1), posted, delivered or affixed.

(4) Unless otherwise stated, in these Regulations any reference—

(a) to a numbered regulation or Schedule is a reference to the regulation or Schedule so numbered in these Regulations;

(b) in a regulation or Schedule to a numbered paragraph is a reference to the paragraph so numbered in that regulation or Schedule; and

(c) in a paragraph to a sub-paragraph is a reference to the appropriate sub-paragraph of that paragraph.

(1)

1973 c. 65.