The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996

The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993

9.—(1) The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993(1) shall be amended in accordance with this article.

(2) In regulation 2—

(a) in the definition of “levying authority”, for the words “the levying” there shall be substituted the words “the local”; and

(b) in the definition of “local valuation panel”, for the words after the word “with” there shall be substituted the words “the Valuation Appeal Panels and Committees (Scotland) Regulations 1996”.

(3) In regulation 3—

(a) in paragraph (b)(ii) of the definition of “taxpayer” in paragraph (1) of that regulation—

(i) the words “or amounts” shall be deleted; and

(ii) for the word “were”, there shall be substituted the word “was”; and

(b) in paragraph (2)(a)—

(i) the word “by” shall be deleted;

(ii) for head (i), there shall be substituted the following:—

“(i) after 31st March 1996 by a valuation appeal committee drawn from the local valuation panel for the area in which the dwelling is situated;

(ia) on or before that date by a valuation appeal committee for the valuation area within which the dwelling was then situated;”; and

(iii) in each of heads (ii) and (iii), the word “by” shall be inserted before the word “the”.

(4) In regulation 21(a), the words “or council water charge” shall be deleted.

(5) In the definition of “committee” in regulation 25(1), for the words after the word “with” there shall be substituted the words “the Valuation Appeal Panels and Committees (Scotland) Regulations 1996”.

(1)

S.I. 1993/355.