In these Regulations—

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

• “the Administration Regulations” means the Council Tax (Administration and Enforcement) (Scotland) Regulations 19923;

• “assessor”, in relation to a list, means the local assessor charged with its maintenance under section 84(1) of the Act;

• “levying authority”, in relation to a dwelling, means the levying authority in whose area the dwelling is situated;

• “list” means a valuation list compiled under section 84 of the Act;

• “local valuation panel” means the panel for an area constituted in accordance with the Valuation (Local Panels and Appeal Committees Model Scheme) (Scotland) Order 19754;

• “proposal” means a proposal for the alteration of a list;

• “the relevant local valuation panel”, in relation to an appeal, means the local valuation panel for the area of the levying authority—

  1. a

     whose decision or calculation is the subject of the appeal; or

  2. b

     in whose area is situated the dwelling which is the subject of the appeal.