The Council Tax (Transitional Reduction Scheme) (Scotland) Amendment (No.2) Regulations 1993

Made: 8th March 1993

Laid before Parliament: 10th March 1993

Coming into force

The Secretary of State, in exercise of the powers conferred on him by sections 80 and 116(1) of the Local Government Finance Act 1992[^f00001] and of all other powers enabling him in that behalf, hereby makes the following Regulations:

Citation, commencement and interpretation

1

• (1) These Regulations may be cited as the Council Tax (Transitional Reduction Scheme) (Scotland) Amendment (No.2) Regulations 1993 and shall come into force for the purposes of this paragraph and regulation 4 on 31st March 1993 and for all other purposes on 1st April 1993.

• (2) In these Regulations, “the principal Regulations” means the Council Tax (Transitional Reduction Scheme) (Scotland) Regulations 1993[^f00002].

Amendment of principal Regulations

2

In regulation 5(3)(a) of the principal Regulations, the words “, or regulations under section 9A,” shall be deleted.

3

Column 2 of the Schedule to the principal Regulations shall be amended by substituting, for the amounts appearing in that column opposite the names of the local authorities specified in column 1 of the Schedule hereto, the amounts appearing opposite the names of those authorities in column 2 of the Schedule hereto.

Revocation

4

The Council Tax (Transitional Reduction Scheme) (Scotland) Amendment Regulations 1993[^f00003] are hereby revoked.

SCHEDULE — AMENDED AMOUNTS

Signed

Allan Stewart — Parliamentary Under Secretary of State, Scottish Office — 8th March 1993

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Council Tax (Transitional Reduction Scheme) (Scotland) Regulations 1993 (“the principal Regulations”) in two respects.

Firstly, the deletion of certain words from regulation 5(3)(a) of the principal Regulations makes clear that, in calculating the amount of council tax transitional reduction to which a person will be entitled, account will be taken in most cases of the actual amount of community charge reduction awarded during 1992/93 to persons resident in the dwelling in question on 31st March 1993.

Secondly, amendments are made to the amounts prescribed in respect of certain local authorities in the Schedule to the principal Regulations. In certain circumstances, these amounts have to be utilised in calculating an authority’s “scheme council tax” by reference to which transitional reduction will be payable. The amendments relate to—

• (a) every regional council;

• (b) Shetland Islands Council; and

• (c) the district councils within the areas of Borders, Dumfries and Galloway and Highland Regional Councils.

In addition, these Regulations revoke as at 31st March 1993 the Council Tax (Transitional Reduction Scheme) Amendment Regulations 1993 (which were due to come into force on 1st April 1993).

Footnotes

[^f00001]: 1992 c. 14; section 116(1) contains a definition of “prescribed” relevant to the exercise of the statutory powers under which these Regulations are made.

[^f00002]: S.I. 1993/277.

[^f00003]: S.I. 1993/425.