Citation, commencement and interpretation
1.—(1) These Regulations may be cited as the Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996 and, subject to paragraph (2) below, shall come into force on 31st March 1996.
(2) Nothing in these Regulations shall affect the operation of the principal Regulations in the period up to 1st April 1996 insofar as relating to a financial year which began before that date.
(3) In these Regulations, “the principal Regulations” means the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992(1).
(1)
S.I. 1992/1332, as amended by S.I. 1992/3290 and 1994/3170.