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The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996
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- UK Statutory Instruments
- 1996 No. 430 (S. 32)
- Regulation 9
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Regulation 17 of the principal Regulations
9. In regulation 17—
(a)in paragraph (1), the words “or (3)” shall be deleted;
(b)for paragraphs (2) and (3), there shall be substituted the following paragraph:—
“(2) Any demand notice required by paragraph (1) shall be served as soon as practicable after—
(a)the levying authority have first set an amount of council tax for the relevant year; and
(b)where the levying authority are required to demand and recover charges for the relevant year under section 79 of the 1994 Act, they have received intimation of the amounts payable as such charges.”; and
(c)in sub-paragraphs (a) and (b)(ii) of paragraph (4), the words “or the council water charge” shall be deleted.
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