192.This section provides that the Scottish Ministers must carry out a review of the impact of joint and several liability for council tax arrears on those who have experienced, or are experiencing, domestic abuse. The review must be completed within one year of Royal Assent. On completing the review, the Scottish Ministers must lay a report on the review before the Scottish Parliament and publish it. The report must include a statement of the action, if any, the Scottish Ministers intend to take as a result of the review.