# The Community Charges (Levying, Collection and Payment) (Scotland) Regulations 1991, Note: Explanatory note


This note is not part of the Regulations
These regulations are consequential upon the Community Charges (General Reduction) Act 1991 (c. 9) (“the 1991 Act”), which effects a general reduction in community charges for the financial year 1991-92.
Regulation 3 of these Regulations prescribes the form and content of the statement which may accompany a demand notice in respect of a community charge for that financial year to the effect that it takes account of the provisions of the 1991 Act.
Regulation 4 of these Regulations modifies the provisions of paragraph 4 of Schedule 2 to the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47) as to the manner of payment of community charges in respect of the financial year 1991-92.

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Source: https://www.legislation.gov.uk/uksi/1991/856/note (the official version)
Page: https://openlegislation.uk/community-charges-levying-collection-and-payment-scotland-regulations-1991/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.