# The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992, Paragraph 3

Extent: S

Where a demand notice is issued between 1st January and 31st March in the relevant year, the aggregate amount is to be payable in a single instalment on such day as is specified in the notice.

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Source: https://www.legislation.gov.uk/uksi/1992/1332/schedule/1/paragraph/3 (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/schedule-1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.