Explanatory note

These Regulations prescribe dates, in relation to the financial year 1993-94 and subsequent financial years, by or before which certain matters relating principally to water supply functions in Scotland require to be done for the purposes of various enactments.

Regulation 3 of, and Schedule 2 to, the Regulations prescribe, in relation to each of those financial years, a date in the immediately preceding financial year by or before which certain resolutions have to be sent, estimates, apportionments, determinations or resolutions made, or tariffs prepared. In particular, 11th March is prescribed as the date before which a local authority has to determine the amount of the council water charge, the non-domestic water rate and direct water charges for the following financial year.

Regulation 4 revokes (as superseded by these Regulations) certain provisions in the Non-Domestic Rates and Community Charges (Timetable) (Scotland) Regulations 1987.