The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992

1. Introductory Text

2. PART I General

   1. 1. Citation, commencement and interpretation

3. PART II Information

   1. 2. Information as to liable persons, etc.

   2. 3. Information from public bodies

   3. 4. Information as to deaths

   4. 5. Use of information by levying authority

4. PART III Exempt dwellings, etc.

   1. 6. Information for owners of exempt dwellings, etc.

   2. 7. Inquiries as to dwellings

   3. 8. Assumptions as to dwellings

   4. 9. Notification of assumptions

   5. 10. Correction of assumptions

5. PART IV Discounts

   1. 11. Interpretation of Part IV

   2. 12. Ascertainment of entitlement to discount

   3. 13. Assumptions as to discount

   4. 14. Notification of discount assumptions

   5. 15. Correction of discount assumptions

6. PART V Billing

   1. 16. Interpretation of Part V

   2. 17. The requirement for demand notices

   3. 18. Payments required: general

   4. 19. Notices: general

   5. 20. Demand notices: payments required

   6. 21. Council tax and the council water charge: payments

   7. 22. Failure to pay instalments

   8. 23. Payments: adjustments

   9. 24. Lump sum payments

   10. 25. Non-cash payments

   11. 26. Collection of penalties

   12. 27. Final adjustment of sums payable

7. PART VI Contents of demand notices

   1. 28. Contents of demand notices

   2. 29. Invalid notices

8. PART VII Enforcement

   1. 30. Certificates with application for a summary warrant

   2. 31. Duty of debtor to supply information

9. Signature

10. SCHEDULES

    1. 1

       Council Tax and Council Water Charge Instalments—

       1. Part I Payment of the aggregate amount: monthly instalments

       2. Part II Cessation and adjustment of instalments

    2. 2

       Contents of Demand Notices—

       1. Part I Matters to be contained in all demand notices

       2. Part II Matters to be contained in demand notices so far as not already notified

11. Explanatory Note