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The Community Charges (Levying, Collection and Payment) (Scotland) Regulations 1988

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Statutory Instruments

1988 No. 1880 (S.174)



The Community Charges (Levying, Collection and Payment) (Scotland) Regulations 1988


28th October 1988

Laid before Parliament

1st November 1988

Coming into force

22nd November 1988

The Secretary of State, in exercise of the powers conferred upon him by sections 26(1) and 31(2) and (3) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987(1), paragraphs 2(4), 3(a), 4(7), 4A and 10 of Schedule 2 to that Act(2), paragraph 6 of Schedule 3 to that Act, the said sections and the said provisions of Schedule 2 to that Act as read with paragraph 11 of Schedule 5 to that Act(3) and with the Community Water Charges (Scotland) Regulations 1988(4) made under the said paragraph 11, and of all other powers enabling him in that behalf, hereby makes the following Regulations:


1987 c. 47; section 26(1) contains a definition of “prescribed” relevant to the exercise of the statutory powers under which these Regulations are made.


Paragraphs 3(a) and 4(7) were amended by the Local Government Finance Act 1988 (c. 41) (“the 1988 Act”), Schedule 12, paragraph 36(4) and (5)(b); paragraphs 4A and 10 were added by the 1988 Act, Schedule 12, paragraph 36(6) and (11).


Paragraph 11 of Schedule 5 was amended by the 1988 Act, Schedule 12, paragraph 38.

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