# The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996, Regulation 3: Regulation 1 of the principal Regulations


In regulation 1—
(a) in paragraph (2)—
(i) after the definition of “the Act”, there shall be inserted the following definition:—
““the 1994 Act” means the Local Government etc. (Scotland) Act 1994;”;
(ii) in the definition of “chargeable amount”, the words “and the council water charge” shall be deleted;
(iii) after the definition of “demand notice”, there shall be inserted the following definition:—
““levying authority” means a council constituted under section 2 of the 1994 Act;”; and
(iv) in the definition of “liable person”, the words “or the council water charge” shall be deleted; and
(b) after paragraph (2), there shall be inserted the following paragraph:—
“(2A) Any reference in these Regulations to council tax shall, in relation to a period prior to 1st April 1996, be taken to include a reference to council water charge (within the meaning of paragraph 6 of Schedule 11 to the Act).”.

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Source: https://www.legislation.gov.uk/uksi/1996/430/regulation/3 (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-1996/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.