Regulation 1 Citation, commencement, extent and interpretationI1

These Regulations may be cited as the Council Tax (Discounts) (Scotland) Regulations 1992 and shall come into force on 1st April 1993.

These Regulations extend to Scotland only.

In these Regulations—

• “the Act” means the Local Government Finance Act 1992;

• “charitable” shall be construed in the same way as if it were contained in the Income Tax Acts; and

• “relevant body” means—

  1. (a)

     F1a local authority;

  2. (b)

     the Crown;

  3. (c)

     a body established for charitable purposes only.