# The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992, Regulation 13: Assumptions as to discount

Extent: S

(1) Where a levying authority, having taken such steps as are referred to in regulation 12, have no reason to believe that the chargeable amount for the financial year concerned is subject to a discount, they shall assume, in making any calculation of the chargeable amount for the purposes of Part V of these Regulations, that the chargeable amount is not subject to any discount.
(2) Where a levying authority, having taken such steps as are referred to in regulation 12, have reason to believe that the chargeable amount for the financial year concerned is subject to a discount of a particular amount, they shall assume, in making any such calculation as is mentioned in paragraph (1), that the chargeable amount is subject to a discount of that amount.

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Source: https://www.legislation.gov.uk/uksi/1992/1332/regulation/13 (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.