
1 
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.
2 
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.
3 
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.
4 
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.
5 
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.
Ian Lang
Minister of State, 15th Scottish Office
New St Andrew’s House,
Edinburgh
December 1987
SCHEDULE 1


 Section 216 of the 1947 Act .
 Section 111(1) of the 1973 Act , as read with sections 41(1), 60(2) and (3) and 85(2) and (3) of the 1980 Act .
 Sections 40(4) and 109 of the 1980 Act .
 Sections 3(1), 9(1), 10(7), 26(1) and 31(2) of the 1987 Act .
 Paragraphs 1(2) and 2(1) of Schedule 2 to the 1987 Act, and those paragraphs as read with paragraphs 4(2) and 5(3) of Schedule 3 to the 1987 Act.
 Paragraphs 2, 5, 9, 14, 21 and 25 of Schedule 5 to the 1987 Act.

SCHEDULE 2
Regulation 3


Column 1 Column 2
Provision Prescribed date
Section 41(1) of the 1980 Act (last date for a water authority to make a resolution with respect to fraction of net annual value according to which non-domestic water rate is levied). 1st December
Section 85 of the 1980 Act (date by which a water development board is to send requisitions to its contributing authorities). 7th January
Section 216 of the 1947 Act (date by which a joint committee, joint board or river purification board is to send requisitions to its local authorities). 14th January
Section 60 of the 1980 Act (date by which a water authority is to send requisitions to its contributing authorities). 14th January
Section 3(1) of the 1987 Act (date before which a local authority is to determine a non-domestic rate). 29th January
Section 9(1) of the 1987 Act (date before which a local authority is to determine the amount of the personal community charge). 29th January
Section 10(7) of the 1987 Act (date before which a local authority is to determine the standard community charge multiplier). 29th January
Paragraph 2 of Schedule 5 to the 1987 Act (date before which a local authority is to estimate and apportion expenditure on water services). 29th January
Paragraph 5 of Schedule 5 to the 1987 Act 0date before which a local authority is to determine the rate or rates of direct charges for water supplies by meter). 29th January
Paragraph 9 of Schedule 5 to the 1987 Act (date before which a local authority is to determine the amount of the personal community water charge). 29th January
Section 40(4) of the 1980 Act (date before which a local authority is to determine a non-domestic water rate). 29th January
Paragraph 14 of Schedule 5 to the 1987 Act (date before which a local authority is to estimate and apportion expenditure on sewerage services). 29th January
Paragraph 21 of Schedule 5 to the 1987 Act (date before which a local authority is to determine the amount of the non-domestic sewerage rate). 29th January
Section 109(2) of the 1973 Act  (date before which a district council is to intimate to the regional council the non-domestic district rate and certain information). 31st January
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 multiplier and certain other information). 31st January
Paragraph 2(1) of Schedule 2 to the 1987 Act, and that paragraph as read with paragraph 11 of Schedule 5 to the 1987 Act (date before which a demand notice for a community charge or, as the case may be, community water charge is to be issued). 31st March
Paragraph 5 of Schedule 5 to the 1987 Act (date before which a local authority is to prepare a tariff of charges relating to water and sewerage services). 31st March