Section 97 Levying and collection of council tax.C1

Scotland

F1(1)

A local authority shall levy and collect the council tax set by them in respect of their area.

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

Schedule 2 to this Act (which contains provisions about administration, including collection) shall have effect.

(4)

Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.

(5)

Schedule 8 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.

Annotations

F1: S. 97(1) substituted (19.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(10)(a) (with s. 128(8)); S.I. 1996/323, art. 2(1)(b)(c)

C1: S. 97 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch.