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

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Ascertainment of entitlement to discount

12.  A levying authority shall, before making any calculation for the purposes of Part V of these Regulations of the chargeable amount in respect of any dwelling in their area, take reasonable steps to ascertain whether that amount is subject to any discount under section 79 of the Act or under that section as read with paragraph 11 of Schedule 11 to the Act and, if so, the amount of that discount.

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