1997 No. 673 (S.43)
COUNCIL TAX, SCOTLAND
The Council Tax (Dwellings) (Scotland) Regulations 1997
Made 5th March 1997
Laid before Parliament 10th March 1997
Coming into force 1st April 1997

The Secretary of State, in exercise of the powers conferred on him by sections 72(4) and 116(1) of the Local Government Finance Act 1992 and of all other powers enabling him in that behalf, hereby makes the following Regulations:
1992 c. 14; section 116(1) contains a definition of “prescribed” relevant to the exercise of the statutory powers under which these Regulations are made.