http://www.legislation.gov.uk/uksi/1996/746/regulation/6/made

The Council Tax (Reduction of Liability) (Scotland) Regulations 1996

Tax

King's Printer of Acts of Parliament

2016-04-19

COUNCIL TAX, SCOTLAND

With effect from 1st April 1996, new single tier local authorities will replace regional and district councils in mainland Scotland. In certain cases, the area of a new local authority will consist of the areas, or parts of areas, of more than one district council.