The Non-Domestic Rates and Community Charges (Timetable) (Scotland) Regulations 1987

• Citation: S.I. 1987/2167
• Sections: 5

Section 1 Citation and commencement

These Regulations may be cited as the Non-Domestic Rates and Community Charges (Timetable) (Scotland) Regulations 1987 and shall come into force on 7th January 1988.

Section 2 Interpretation

In these Regulations-

“the 1947 Act ” means the Local Government (Scotland) Act 1947 ;

“the 1973 Act ” means the Local Government (Scotland) Act 1973 ;

“the 1980 Act ” means the Water (Scotland) Act 1980 ;

“the 1987 Act ” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987 ;

“the 1986 Regulations ” means the Rating (Timetable and Procedures) (Scotland) Regulations 1986 ;

“contributing authority” , “water authority” and “water development board” have the meaning assigned to them in section 109(1) of the 1980 Act.

Section 3 Prescribed dates for certain purposes

Subject to regulation 4 below, for the purposes of each of the provisions specified in column 1 of Schedule 2 to these Regulations, there is prescribed, in relation to the financial year 1989-90 and each subsequent financial year, the date in the financial year immediately preceding each of those years which is specified opposite to that provision in column 2 of that Schedule.

Section 4 Prescribed dates for certain purposes

Where, in relation to the financial year 1989-90 or any subsequent financial year, a local authority determine or are deemed to have determined a personal community charge under paragraph 3(1), or determine a personal community charge under paragraph 5(1), of Schedule 3 to the 1987 Act (which makes provision as to the reduction of community charges), the date prescribed for the purposes of—

(a) paragraph 1(2) of Schedule 2 to the 1987 Act (date before which a district council is to intimate to the regional council the amount of its personal community charge and standard community charge multiplier and certain other information) is the date which is the second day (excluding Saturday and Sunday) after the day on which that personal community charge was determined or deemed to have been determined;

(b) paragraph 2(1) of Schedule 2 to the 1987 Act (date before which a demand notice for a community charge is to be issued) is the date which is the forty-second day after the day on which that personal community charge was determined or deemed to have been determined.

Section 5 Revocations

In respect of the financial year 1989-90 and each subsequent financial year, regulations 3, 4 and 5 of, and the Schedule to, the 1986 Regulations are hereby revoked.