1.—(1) These Regulations may be cited as the Council Tax (Information-sharing in relation to Council Tax Reduction) (Scotland) Regulations 2013 and come into force on 1st April 2013.
(2) In these Regulations—
“council tax reduction” means a reduction in council tax provided for by Regulations under section 80 of the 1992 Act (council tax, Scotland: reduced amounts)(1); and
“the 1992 Act” means the Local Government Finance Act 1992.
There are amendments to section 80 that are not relevant to these Regulations.