The Council Tax (Contents of Valuation Lists) (Scotland) Regulations 1992

• Citation: S.I. 1992/1330
• Sections: 2

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Council Tax (Contents of Valuation Lists) (Scotland) Regulations 1992 and shall come into force on 1st July 1992.

(2) In these Regulations—

“ the Act ” means the Local Government Finance Act 1992;

“list” means a valuation list compiled under section 84 of the Act.

Section 2 Information in valuation lists

For each day on which a dwelling is shown in the list, the list must contain (in addition to the matters required to be shown by section 84(2) of the Act)—

(a) the reference number ascribed to the dwelling by the local assessor;

(b) where the list is altered as regards the dwelling—

(i) a note of the day from which the alteration has effect; and

(ii) if it be the case, a note that the alteration was made pursuant to an order of a valuation appeal committee or the Court of Session; and

(c) where the dwelling falls within either of the classes of lands and heritages specified in paragraphs (2) and (3) of regulation 2 of the Council Tax (Dwellings) (Scotland) Regulations 1992( ), a note that that is the case.