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Part IICouncil Tax: Scotland

Miscellaneous and supplemental

98Information required by Secretary of State

(1)Subsection (2) below applies where—

(a)the Secretary of State serves a notice on a levying authority requiring them to supply to the Secretary of State information specified in the notice;

(b)the information is in the possession or control of the authority and was obtained by them for the purpose of carrying out their functions under this Act; and

(c)the information is not personal information.

(2)The authority shall supply the information required, and shall do so in such form and manner and at such time as the Secretary of State specifies in the notice.

(3)Personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied by the authority; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.

99Interpretation of Part II

(1)In this Part and in sections 107 to 112 below, unless the context otherwise requires—

(2)In this Part and sections 107 to 112 below and in any other enactment, whether passed or made before or after the passing of this Act, and unless the context otherwise requires—

(a)the word “rate” shall mean—

(i)the non-domestic rate;

(ii)the non-domestic water rate; and

(iii)the non-domestic sewerage rate;

(b)the expression “non-domestic rate” shall be construed in accordance with the provisions of section 37 of the 1975 Act;

(c)the expression “non-domestic water rate” shall be construed in accordance with the provisions of section 40 of the 1980 Act; and

(d)the expression “non-domestic sewerage rate” shall be construed in accordance with the provisions of paragraph 19 of Schedule 11 to this Act,

and cognate expressions shall be construed accordingly.

(3)In this Part—

(a)any reference to dwellings listed in a particular valuation band shall be construed in accordance with section 74(5) above; and

(b)any reference to an amount payable in respect of council tax for any financial year includes a reference to an amount payable in respect of council tax for any period falling within that year.