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1. These Regulations may be cited as the Community Charges (Levying, Collection and Payment) (Scotland) Amendment Regulations 1990 and shall come into force on 18th April 1990.
2. In these Regulations–
“the Act” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987; and
“the principal Regulations” means the Community Charges (Levying, Collection and Payment) (Scotland) Regulations 1988(1).
3.—(1) Schedule 1 to the principal Regulations (form and content of demand notice for payment of personal community charge and personal community water charge) shall be amended as follows.
(2) In the form of the demand notice, before the words–
“Less Rebate/community charge benefit (if any)”,
there shall be inserted the following words:–
“Less Personal Community Charge Relief (if any) (see Notes)”.
(3) In the Notes to the demand notice, there shall be added after the note on “Amount payable for period” the following note:–
You may be entitled to some relief from the amount of the personal community charge payable for 1989/90, 1990/91 and 1991/92. Information about such relief can be obtained from [insert relevant details].”.
4.—(1) Schedule 2 to the principal Regulations (form and content of demand notice for payment of standard community charge and standard community water charge) shall be amended as follows.
(2) In the form of the demand notice, after the reference to “standard community charge multiplier” in both places where it occurs, there shall be inserted the words “(see Notes)”.
(3) In the Notes to the demand notice, there shall be added after the note on “Student” the following note:–
1. The multiplier is determined by the local authority. Different multipliers may be determined in respect of different classes of premises or different areas.
2. Information about the different multipliers for different classes of premises and areas may be obtained from [insert relevant details].”.
James Douglas-Hamilton
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
19th March 1990