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

Extent: S

A statement, as regards the relevant year and the relevant valuation band or, where applicable, the alternative valuation band, of—
(a) where the relevant dwelling is situated within the area of a regional council, the amounts last set or determined—
(i) as council tax by that council and by the district council within the area of which the dwelling is situated; and
(ii) as council water charge by that regional council; or
(b) where the relevant dwelling is situated within the area of an islands council, the amounts last set or determined as council tax and council water charge by that council.

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Source: https://www.legislation.gov.uk/uksi/1992/1332/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.