Citation, commencement and interpretation1
1
These Regulations may be cited as the Council Tax (Reduction of Liability) (Scotland) Regulations 1996 and shall come into force on 1st April 1996.
2
In these Regulations—
“the Act” means the Local Government Finance Act 1992;
“relevant area” means a former district council area specified in column 1 of the Schedule to these Regulations.