# The Council Tax (Dwellings) (Scotland) Regulations 1997, Regulation 1: Citation, commencement and interpretation


(1) These Regulations may be cited as the Council Tax (Dwellings) (Scotland) Regulations 1997 and shall come into force on 1st April 1997.
(2) 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 and a young offenders institution provided under paragraph (b) of that subsection, but does not include a naval, military or air force prison.

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Source: https://www.legislation.gov.uk/uksi/1997/673/regulation/1 (the official version)
Page: https://openlegislation.uk/council-tax-dwellings-scotland-regulations-1997/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.