Statutory Instrument 1991 No. 856 (S. 87)

The Community Charges (Levying, Collection and Payment) (Scotland) Regulations 1991

---

© Crown Copyright 1991

Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.

The text of this Internet version of the Statutory Instrument has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Community Charges (Levying, Collection and Payment) (Scotland) Regulations 1991, ISBN 0110138562. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.

Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1991 No. 856 (S. 87)

COMMUNITY CHARGES, SCOTLAND

The Community Charges (Levying, Collection and Payment) (Scotland) Regulations 1991

The Secretary of State, in exercise of the powers conferred upon him by sections 26(1) and 31(2) and (3) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987^[1], paragraph 2(4) of Schedule 2 to that 1987 Act, as read with section 3(4)(c) of the Community Charges (General Reduction) Act 1991^[2], and section 3(4)(d) of that 1991 Act, and of all other powers enabling him in that behalf, hereby makes the following Regulations:

Citation and commencement
    1.    These Regulations may be cited as the Community Charges (Levying, Collection and Payment) (Scotland) Regulations 1991 and shall come into force on 29th March 1991.

Interpretation
    2.    In these Regulations—
"The 1987 Act" means the Abolition of Domestic Rates Etc. (Scotland) Act 1987;


"the 1991 Act" means the Community Charges (Genera1 Reduction) Act 1991;


"financial year" means the year beginning on 1st April,

and other expression used in these Regulations and in the 1987 Act have the same meaning as in that Act.

Statement
    3.    The form and content of the statement referred to in section 3(4)(a)(ii) of the 1991 Act shall he as follows or shall be substantially to the like effect, namely:—
"The demand notice which accompanies this statement takes account of the provisions of the Community Chrages (General Reduction) Act 1991." .

Payment of community charges
    4.—(1)  In relation to the community charges in respect of the financial year 1991—92, paragraph 4 of Schedule 2 to the 1987 Act shall have effect subject to the modifications specified in the following paragraphs.

    (2)  In sub-paragriph (3) of the said paragraph 4^[3], for the words "sub-paragraph (8)", there shall be substituted the words "sub-paragraphs (8) and (8A)".

    (3)  In sub-paragraph (6) of the said paragraph 4, for the words "sub-paragraph (1) above", there shall be substituted the words "sub-paragraphs (1) above and (8A) below".

    (4)  In sub-paragraph (8) of the said paragraph 4^[4], there shall be inserted at the beginning the words—
"Subject to sub-paragraph (8A) below" .



    (5)  After sub-paragraph (8) of the said paragraph 4, there shall be inserted the following sub-paragraph:
"  (8A)  Notwithstanding the provisions of sub-paragraphs (3) to (5) above, where a person is liable to pay a community charge in respect of the financial year 1991-92 or part of that financial year and the demand notice in respect of that liability is issued on or after 1st April but before 1st January in that year, the levying authority may determine that the community charge to which the notice relates shall be payable by equal monthly instalments, with the first beginning on or after the date on which the demand notice is issued and which instalments are payable on such day of such months in the year as the levying authority may determine." .



    (6)  In sub-paragraph (9)(a) of the said paragraph 4, for the words "sub-paragraphs (1) to (8)", there shall be substituted the words "sub-paragraphs (1) to (8A)".

Ian Lang

One of Her Majesty's Principal Secretaries of State
St Andrew's House, Edinburgh

28th march 1991

These regulations are consequential upon the Community Charges (General Reduction) Act 1991 (c. 9) ("the 1991 Act"), which effects a general reduction in community charges for the financial year 1991-92.

Regulation 3 of these Regulations prescribes the form and content of the statement which may accompany a demand notice in respect of a community charge for that financial year to the effect that it takes account of the provisions of the 1991 Act.

Regulation 4 of these Regulations modifies the provisions of paragraph 4 of Schedule 2 to the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47) as to the manner of payment of community charges in respect of the financial year 1991-92.

[1] 1987 c. 47; section 26(1) contains a definition of "prescribed" relevant to the exercise of the statutory powers under which these Regulations are made. back

[2] 1991 c. 9. back

[3] Paragraph 4(3) was amended by the Local Government Finance Act 1988 (c. 41), Schedule 12, paragraph 12, paragraph 36(5)(a). back

[4] Paragraph 4(8) was amended by the Local Government Finance Act 1988, Schedule 12, paragraph 36(5)(c). back