1.—(1) The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992(1) are amended in accordance with this paragraph.
(2) In regulation 1(2) (interpretation), after the definition of “chargeable amount” insert—
““council tax reduction” means council tax reduction under the Council Tax Reduction (Scotland) Regulations 2012 or the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012;”.
(3) In regulation 28A (matters not to be shown on demand notices) omit paragraph (b).
(4) In paragraph 5 of Schedule 2 (contents of demand notices)—
(a)for sub-paragraph (iii) substitute—
“(iii)council tax reduction”;
(b)in sub-paragraph (vi) for “benefit” where it appears for the second time substitute “reduction”; and
(c)after sub-paragraph (vi) insert—
“(vii)any excess council tax reduction being recovered otherwise than by allowing, for the purpose of calculating the total amount payable under the notice, a smaller amount of council tax reduction than would have been applicable but for the excess council tax reduction;”.
(5) For paragraph 8(a)(iv) of Schedule 2 substitute—
“(iv)a person may be entitled to council tax reduction;”.
S.I. 1992/1332, to which there are amendments not relevant to these Regulations.