1Citation, commencement, interpretation and application#
(1)These Regulations may be cited as the Council Tax (Administration and Enforcement) (Scotland) Amendment (No. 2) Regulations 2000 and shall come into force on 1st August 2000.
(2)In these Regulations, “the principal Regulations” means the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992.
(3)These Regulations apply in relation to amounts due in respect of a financial year commencing on or after 1st April 2001.
For sub-paragraph (c) of paragraph (2) of regulation 24 of the principal Regulations, there shall be substituted as follows:–“c for a lump sum to be accepted under those determinations as they have effect in any case, at least two instalments must fall to be paid under the demand notice concerned in accordance with Part I of Schedule 1 or any agreement under paragraph (4) of regulation 21.”
5Certificates with application for summary warrant#
(a)for sub-paragraph (b) of paragraph (1) there shall be substituted the following:–“a statement that–i the authority have served a reminder notice on each such person under paragraph (1) of regulation 22; andii the unpaid balance of the estimated amount specified in the notice referred to in sub-paragraph (a) of paragraph (1) of regulation 22 has become payable in terms of paragraph (3) or (4) of that regulation;”
(b)for sub paragraph (c) of paragraph (1) there shall be substituted the following:–“a statement that a period of 14 days has expired from the date on which the unpaid balance of the estimated amount became payable without full payment of the said amount;”
(c)in sub paragraph (d)(i) of paragraph (1) for the words “requirement contained in the final notice” there shall be substituted the words “requirement to make payment of the amount due”.
6Payment of the aggregate amount: date by which first instalment is payable#
For sub paragraph (2) of paragraph 1 of Schedule 1 to the principal Regulations there shall be substituted, as follows:–“2 The aggregate amount is to be payable in no more than ten monthly instalments–a beginning–i where the demand notice is issued prior to the beginning of the relevant year, in April of that year; orii in any other case, in the month following that in which the demand notice is issued;b ending no later than the penultimate month of the relevant year; andc falling due on such day in each month as is specified in the notice.”
7Payment of the aggregate amount: aggregate amount payable in a single instalment#