(1) These Regulations may be cited as the Domestic Sewerage Charges (Reduction) (Scotland) Regulations 1998 and shall come into force on 1st April 1998.
(2) In these Regulations–
“the 1992 Act ” means the Local Government Finance Act 1992 ;
“council tax band” means a valuation band referred to in section 74(2) of the 1992 Act;
“dwelling” has the same meaning as in Part II of the 1992 Act;
“the relevant year” means the period of twelve months beginning on 1st April 1998;
“sewerage area”, in relation to a new water and sewerage authority, means the area for which that authority is the sewerage authority in terms of section 62(1) of the Local Government etc. (Scotland) Act 1994.
(3) In these Regulations, references to the council tax band applicable to a dwelling for a day are references to the council tax band which is used to calculate the amount of council tax payable in respect of that dwelling and that day.