(1) The Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) 1988 shall be amended in accordance with the following sub-paragraphs.
(2) In rule 68(1), after sub-paragraph (b), insert the following:—
or
(c) arrears of council tax and council water charge or penalties under paragraph 2 of Schedule 8 to the Local Government Finance Act 1992,
(3) In the heading of Form 61, after paragraph 2, insert the following paragraph:—
(3) Council tax and council water charge or penalties under paragraph 2 of Schedule 8 to the Local Government Finance Act 1992.