Part II Council Tax: Scotland
Levying and collection of the tax
97 Levying and collection of council tax.
F1(1)
A local authority shall levy and collect the council tax set by them in respect of their area.
(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
Schedule 2 to this Act (which contains provisions about administration, including collection) shall have effect.
(4)
Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.
(5)
Schedule 8 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.