Regulation 12 Amendment of the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992
In paragraph 6(2)f1 (variation of instalment payments) of Schedule 1 —
(a)
in sub-paragraph (d), for “the person” to the end substitute “there would be a variation in the person’s liability to pay council tax and that variation has understated the person’s liability;”; and
(b)
in sub-paragraph (e), for “the person” to the end substitute “there would be a variation in the person’s liability to pay council tax and that variation has overstated the person’s liability;”.
Annotations
Footnotes
- f1
-
There are amendments to paragraph 6 that are not relevant to these Regulations.