Regulation 2 Interpretation

In these Regulations—

• “the Act”, “the Benefit Regulations”, “the Disabilities Regulations”, “alternative valuation band”, “qualifying dwelling” and “relevant valuation band” have the same meanings as in the 1993 Regulations;

• “the 1993 Regulations” means the Council Tax (Transitional Reduction Scheme) (Scotland) Regulations 1993^f1;

• “chargeable amount”, in relation to a person, a dwelling and a day, means the amount which (but for these Regulations) the person would be liable to pay as council tax in respect of that dwelling and day, having taken account of section 79 of the Act and the Disabilities Regulations, but leaving out of account any reduction attributable to the Benefit Regulations;

• “prescribed year” means the financial year beginning on 1st April 1994.

Any reference in these Regulations to a liable person is a reference to a person who is liable (whether solely or jointly and severally with another person or persons) to pay to a levying authority an amount in respect of council tax for a particular dwelling; and references to an amount which a person is liable to pay shall be construed accordingly.