# The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012, Regulation 12: Amendment of the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992


In paragraph 6(2) (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;”.

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Source: https://www.legislation.gov.uk/ssi/2012/338/regulation/12 (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-2012/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.