Regulation 1 Citation, commencement and interpretation

These Regulations may be cited as the Council Tax (Dwellings) (Scotland) Regulations 1997 and shall come into force on 1st April 1997.

In these Regulations–

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

• “prison” includes a remand centre provided under paragraph (a) of subsection (1) of section 19 of the Prisons (Scotland) Act 1989^f1 and a young offenders institution provided under paragraph (b) of that subsection, but does not include a naval, military or air force prison.