2024 No. 10
Council Tax
The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2024
Made 10th January 2024
Laid before the Scottish Parliament 12th January 2024
Coming into force 1st April 2024
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 72(4), 73(5) and 113(2) of the Local Government Finance Act 1992 and all other powers enabling them to do so.
1992 c. 14. Section 113(2) was amended by paragraph 52(2) of schedule 7 of the Local Government Act 2003 (c.26), section 80(4) and (5) of the Localism Act 2011 (c.20), S.I. 2013/2597, S.I. 2016/997 and S.I. 2021/1265. 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).