# The Local Government (Transitional Financial Provisions) (Scotland) Order 1996, Article 14: Community charges


(1) Subject to articles 15 and 19(2) below, all rights, liabilities and obligations to which a regional council are entitled or subject immediately before the transfer date wholly by virtue of their function as the authority responsible for levying community charges and community water charges (within the meaning of the Abolition of Domestic Rates Etc. (Scotland) Act 1987) shall transfer on that date in accordance with paragraph (2) below.
(2) Any right, liability or obligation referred to in paragraph (1) above shall transfer to the council within the area of which is or was situated the property in respect of which, or by reference to which, the relevant community charge or community water charge is or was payable.
(3) For the purposes of paragraph (2) above, property is property by reference to which community charge or community water charge is or was payable where the liability in respect of the relevant charge arose by virtue of the liable person being solely or mainly resident in that property.

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Source: https://www.legislation.gov.uk/uksi/1996/682/article/14 (the official version)
Page: https://openlegislation.uk/local-government-transitional-financial-provisions-scotland-order-1996/article-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.