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The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021
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Scottish Statutory Instruments
2021 No. 489
Council Tax
The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021
Made
20th December 2021
Laid before the Scottish Parliament
22nd December 2021
Coming into force
1st April 2022
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 72(4) and (4A), 73(5), 113(1) and (2) and 116(1) of the Local Government Finance Act 1992(1) and all other powers enabling them to do so.
(1)
1992 c. 14. Subsection (4A) was inserted by section 6 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4). Section 113(1) was amended by paragraph 9 of schedule 1 of the Local Government Act 1999 (c. 27), paragraph 52(2) of schedule 7 of the Local Government Act 2003 (c. 26), section 80(4) of the Localism Act 2011 (c. 20), S.I. 2013/2597, S.I. 2016/997 and S.I. 2021/1265. Section 113(2) was amended by paragraph 52(2) of schedule 7 of the Local Government Act 2003, section 80(4) and (5) of the Localism Act 2011, S.I. 2013/2597, S.I. 2016/997 and S.I. 2021/1265. Section 72(4) and (4A) contains a power of prescription; section 116(1) contains a definition of “prescribed” relevant to the exercise of the statutory powers under which these Regulations are made. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).
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