UK Statutory Instrument
1992
United Kingdom
The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992
At a glance
What's here
1 compliance obligation
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 1
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 2337 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 16 other Schedules — structural / supplementary
(1) If amounts calculated in accordance with paragraph 1 would...
Where a demand notice is issued between 1st January and...
In this Part, “the aggregate amount” means the amount referred...
(1) This paragraph applies where— (a) a demand notice has...
(1) This paragraph applies where— (a) a demand notice has...
A statement of the address of the dwelling to which...
A general explanation of how the amount of any reduction...
A statement of the valuation band shown in the valuation...
A statement, as regards the relevant year and the relevant...
A statement of the period within the relevant year to...
A statement of the total amounts payable under the notice...
A statement of the instalments or other payments required to...
The name, address and telephone number of the department or...
Explanatory notes, which shall include— (a) a general indication of...
A statement to the same effect as the statement mentioned...
Information as to liable persons,
- Provide council tax liability information when requested by the local authority Any Person
Browse 30 other sections — procedural / definitional / commencement
Citation, commencement and interpretation
Information from public bodies
Information as to deaths
Use of information by levying authority
Information for owners of exempt dwellings, etc.
Inquiries as to dwellings
Assumptions as to dwellings
Notification of assumptions
Correction of assumptions
Interpretation of Part IV
Ascertainment of entitlement to discount
Assumptions as to discount
Notification of discount assumptions
Correction of discount assumptions
Interpretation of Part V
The requirement for demand notices
Payments required: general
Notices: general
Demand notices: payments required
Council tax and the council water charge: payments
Failure to pay instalments
Payments: adjustments
Lump sum payments
Non-cash payments
Collection of penalties
Final adjustment of sums payable
Contents of demand notices
Invalid notices
Certificates with application for a summary warrant
Duty of debtor to supply information
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