The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012 No. 338

Amendment of the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992

8.  In regulation 14 (notification of discount assumptions)—

(a) in the heading, for “discount assumptions” substitute “assumptions as to variation”;

(b) in paragraph (2)(a), for “discount” substitute “variation”; and

(c) in paragraph (2)(b), after “Act” insert “, or where paragraph 2(2A) of that Schedule applies a penalty of up to £500,”.