COMMUNITY CHARGES, SCOTLAND PART I GENERAL Citation and commencement 1 These Regulations may be cited as the Personal Community Charge (Reduction for 1992-93) (Scotland) Regulations 1992 and shall come into force on 1st April 1992. Interpretation 2 1 In these Regulations— “the 1987 Act ” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987; “actual personal community charge” means, in respect of any financial year, the amount of the personal community charge determined or deemed to be determined or redeter mined by a local authority in respect of that financial year under section 9 of, or paragraph 3 or 5 of Schedule 3 to, the 1987 Act; “apportionment note” has the same meaning as in paragraph 2 of Schedule 1 to the 1987 Act; “ ARP ” means, in relation to a local authority, the assumed rate poundage in respect of the financial year 1988-89, specified in relation to that local authority in the report referred to in regulation 6; “community charge benefit” means a benefit under section 31A of the Social Security Act 1986 ; “domestic subjects” shall be construed in accordance with section 2(3) of the 1987 Act ; “dwellinghouse” means— any domestic subjects; and any part of part residential subjects which is used residentially; “eligible person” means, in relation to Part II, III or IV , an eligible person within the meaning of that Part as construed respectively in accordance with regulation 7, 13 or 19; “financial year” means the year beginning on 1st April; “former ratepayer” shall be construed in accordance with regulation 4(1); “levying authority” has the same meaning as in paragraph 1 of Schedule 2 to the 1987 Act; “part residential subjects” shall have the same meaning as in section 26(1) of the 1987 Act and references to the residential or non-residential use of those subjects shall be construed in accordance with paragraph 11 of Schedule 1 to that Act; “rateable value” in relation to a dwellinghouse shall be construed in accordance with regulation 5; “rating authority” shall be construed in accordance with section 109(1) of the Local Government (Scotland) Act 1973 ; “regional personal community charge” means the personal community charge imposed by a regional council and “islands personal community charge” and “district personal community charge” have the corresponding meanings; “register” means a Community Charges Register established under section 13 of the 1987 Act ; “spouse of a former ratepayer” shall be construed in accordance with regulation 4(3). 2 Any reference in these Regulations to a person who is liable to pay the personal community charge in respect of a financial year includes— a a person who is jointly and severally liable for that charge by virtue of section 8(7) of the 1987 Act ; and b a person who is liable only for a part of that personal community charge. 3 Unless the context otherwise requires, any reference in these Regulations— a to a numbered Part or a numbered regulation is a reference to the Part or, as the case may be, the regulation bearing that number in these Regulations; and b to a numbered paragraph in a regulation is a reference to the paragraph bearing that number in that regulation. Application of the Regulations 3 These Regulations shall apply in respect of the financial year 1992-93. Former ratepayer and spouse of former ratepayer 4 1 Any reference in these Regulations to a former ratepayer shall, subject to paragraph (2), be construed as meaning— a a person who paid any amount directly to the rating authority in respect of rates payable for the financial year 1988-89 for the lands and heritages which comprised or included the dwellinghouse referred to in regulation 19(1)(a); or b in a case where such rates have not been paid, a person who is liable to pay them; or c a person who paid an amount by way of an apportionment of those rates on the acquisition of an interest in the property which comprised or included that dwelling house; or d a person who, in respect of a period in the financial year 1988-89, paid in relation to his occupation of that dwellinghouse, rent or sums analogous to rent under a lease or agreement which expressly or by implication provided that he was to pay an amount in respect of rates or otherwise provided that he was not to be responsible for the payment of rates to the rating authority, but a person shall not be a former ratepayer if the dwellinghouse was exempt from rates for the financial year 1988-89 or if the payment of rates in respect of the dwellinghouse was wholly reduced or remitted under any of the following provisions:— i section 243A of the Local Government (Scotland) Act 1947 (relief of rates in respect of subjects partly occupied for a short time); ii section 244 of that Act (remission of rates on account of poverty); or iii section 4 of the Local Government (Financial Provisions etc. ) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations). 2 For the purposes of paragraph (1), any payment made on behalf of another by a person whose sole or main residence is not also that of the beneficiary shall be treated as made by the beneficiary, except where the payment is made by an employer or previous employer for the benefit of an employee or former employee, the spouse of an employee or former employee or the widow or widower of a person who was an employee. 3 Any reference in these Regulations to a spouse of a former ratepayer shall be construed as meaning a person who, on 1st April 1989— a was married to a former ratepayer and lived together with him or her; or b being of the opposite sex to the former ratepayer, lived together with him or her as if they were husband and wife. Rateable value 5 1 Any reference in these Regulations to the rateable value of a dwellinghouse shall, subject to the following paragraphs, be construed as a reference to the rateable value which appeared in relation to the lands and heritages which comprised or included the dwellinghouse in the valuation roll in force immediately before 1st April 1989. 2 Where, by virtue of section 45 of the Water (Scotland) Act 1980 (which made provision as to the apportionment of the net annual value of premises occupied partly as a dwellinghouse)— a the net annual value of any premises was apportioned as between the part occupied as a dwellinghouse and the remainder; and b the net annual value of each of the parts was shown separately on the valuation roll immediately prior to 1st April 1989, then the net annual value shown on that valuation roll as apportioned to the part occupied as a dwellinghouse shall be regarded as being the net annual value of the dwellinghouse for the purposes of these Regulations. 3 Where— a the dwellinghouse consists of any part of part residential subjects which is used residentially; and b an apportionment note relating to the lands and heritages consisting of the part residential subjects was included in the valuation roll immediately before 1st April 1989, then the part of the rateable value shown in that apportionment note as apportioned to the residential use of those lands and heritages shall be regarded as being the rateable value of the dwellinghouse for the purposes of these Regulations. 4 In the case of any lands and heritages in respect of which a rebate was granted under the Rating (Disabled Persons) Act 1978 for the financial year 1988-89, “rateable value” means the notional rateable value by reference to which the rates payable for that year were calculated taking into account the rebate granted under that Act, other than that granted under section 4(7) of that Act (rating authority’s discretion to increase the rebate in certain circumstances). Report 6 1 For the purposes of these Regulations, the Secretary of State shall specify in a report, in relation to each local authority, an assumed rate poundage of that authority in respect of the financial year 1988-89. 2 The report mentioned in paragraph (1) shall be laid before the House of Commons. PART II RATES RELATED REDUCTION: SOLE PERSONAL COMMUNITY CHARGEPAYER Persons eligible for reduction 7 1 In this Part, an “eligible person” means, subject to paragraph (4) and to regulation 11, a person if— a on 1st April 1992, he is solely or mainly resident in the area of a local authority; b on that date, he is liable to pay the personal community charge determined by that local authority in respect of the financial year 1992-93; c on that date, he is the only person who is solely or mainly resident at the address of the dwellinghouse specified in the register as being his sole or main residence on that date who is liable to pay the personal community charge on that date; d on 31st March 1989, there was an entry in the valuation roll in respect of lands and heritages comprising or including that dwellinghouse; and e the condition specified in paragraph (2) or, as the case may be, paragraph (3) is fulfilled. 2 In the case where the dwellinghouse referred to in paragraph (1)(c) is situated in the area of an islands council, the condition specified is that A is greater than R plus £52 where— a A is the amount of the actual personal community charge of that islands council in respect of the financial year 1991-92; and b R is the product of— i the rateable value of the dwellinghouse referred to in paragraph (1)(c); and ii the ARP specified in relation to that islands council. 3 In the case where the dwellinghouse referred to in paragraph (1)(c) is situated in the area of a regional council, the condition specified is that B is greater than S plus £52 where— a B is the aggregate of— i the amount of the actual personal community charge of that regional council in respect of the financial year 1991-92; and ii the amount of the actual personal community charge of the district council in whose area the dwellinghouse is situated in respect of that financial year; b S is the aggregate of— i the product of— a the rateable value of the dwellinghouse; and b the ARP specified in relation to that regional council; and ii the product of— a the rateable value of the dwellinghouse; and b the ARP specified in relation to that district council. 4 A person who satisfies the conditions of being an eligible person under paragraph (1) and also under regulation 19(1) shall only be an eligible person under this Part if this would result in a greater reduction than under Part IV in the amount of the personal community charge in respect of the financial year 1992-93 which he would pay apart from these Regulations. Amount of reduction of the islands personal community charge 8 1 Subject to paragraph (2) and to regulation 10, in the case where the dwellinghouse referred to in regulation 7(1)(c) is situated in the area of an islands council, the amount which an eligible person is liable to pay in respect of the islands personal community charge in respect of the financial year 1992-93 shall not be such amount as it would be or would have been apart from these Regulations, but instead shall be calculated as if the islands council had determined for that financial year a personal community charge equal to its actual personal community charge for that year less the product of the following formula— A - ( R + £ 52 ) , where A and R shall have the same meanings as they have respectively in regulation 7(2). 2 In a case where the rates leviable in respect of the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) were reduced or remitted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations), paragraph (1) shall apply as if for the formula set out in that paragraph there was substituted the following formula— A - [ ( R × Y ) + £ 52 ] , where— A and R shall have the same meanings as they have respectively in regulation 7(2); and Y is the amount of the rates levied for the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) expressed as a percentage of the rates which would otherwise have been leviable if no account was taken of any reduction or remission granted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962. Amount of reduction of the regional personal community charge 9 1 Subject to paragraph (2) and to regulation 10, in the case where the dwellinghouse referred to in regulation 7(1)(c) is situated in the area of a regional council, the amount which an eligible person is liable to pay in respect of the regional personal community charge in respect of the financial year 1992-93 shall not be such amount as it would be or would have been apart from these Regulations, but instead shall be calculated as if the regional council had determined for that financial year a personal community charge equal to its actual personal community charge for that year less the product of the following formula— B - ( S + £ 52 ) , where B and S shall have the same meanings as they have respectively in regulation 7(3). 2 In a case where the rates leviable in respect of the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) were reduced or remitted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations), paragraph (1) shall apply as if for the formula set out in that paragraph there was substituted the following formula— B - [ ( S × Y ) + £ 52 ] , where— B and S shall have the same meanings as they have respectively in regulation 7(3); and Y is the amount of the rates levied for the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) expressed as a percentage of the rates which would otherwise have been leviable if no account was taken of any reduction or remission granted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962. Adjustment in amount of reduction 10 Regulations 8 and 9 shall not apply to reduce the amount which an eligible person is or was liable to pay in respect of the personal community charge for any time if the reduction in his liability would occasion a reduction, which is greater, in the amount of the community charge benefit to which he is or was entitled in relation to that time. Cessation of eligibility 11 1 Subject to paragraphs (2) and (3), a person shall cease to be an eligible person and the provisions of this Part will no longer apply to him on and after the date on which he ceases to be solely or mainly resident in the dwellinghouse referred to in regulation 7(1)(c). 2 Paragraph (1) shall not apply in any case where a person ceases to be solely or mainly resident in that dwellinghouse (“the first dwellinghouse”) by reason of any of the following circumstances:— a that the first dwellinghouse has become uninhabitable by reason of fire, storm, flood or other cause, or that it is proposed to carry out major works by way of repair or renovation which make it unreasonable to remain in residence in the dwellinghouse while those works are carried out; or b that the first dwellinghouse is acquired compulsorily, and becomes solely or mainly resident in another dwellinghouse (“the second dwellinghouse”) but, in such a case, paragraph (1) will apply when the person ceases to be solely or mainly resident in the second dwellinghouse unless he returns to being solely or mainly resident in the first dwellinghouse. 3 Paragraph (1) shall not apply in any case where— a a person was solely or mainly resident in a dwellinghouse before 1st April 1992 (“the former dwellinghouse”); b the former dwellinghouse became unhabitable by reason of fire, storm, flood or other cause or that it was proposed to carry out major works by reason of repair or renovation which made it unreasonable to remain in residence in the dwellinghouse while those works were carried out; c as a consequence, a person became (whether directly or not) solely or mainly resident in the dwellinghouse referred to in regulation 7(1)(c) (“the alternative dwelling house”); and d the person ceases to be solely or mainly resident in the alternative dwellinghouse in order to return to being solely or mainly resident in the former dwellinghouse, but, in such a case, paragraph (1) will apply where the person ceases thereafter to be solely or mainly resident in the former dwellinghouse. Local government boundary changes 12 Where, after 1st April 1992, an eligible person for the purposes of this Part of these Regulations becomes liable to pay a personal community charge imposed by a different local authority (“the new local authority”) from the local authority (“the former local authority”) whose personal community charge he was liable to pay on that date solely in consequence of an order under Part II of the Local Government (Scotland) Act 1973 (changes in local government areas), that person shall continue to be entitled to reduction under this Part of these Regulations on or after the date when the relevant area is transferred and regulations 8 and 9 shall continue to apply but as if— a in paragraph (1) of those regulations, for the reference to the islands council or, as the case may be, the regional council, there was substituted a reference to the new local authority; and b the formulae referred to in paragraph (1) or (2) of those regulations continues to be calculated by reference to the former local authority. PART III RATES RELATED REDUCTION: TWO OR MORE PERSONAL COMMUNITY CHARGE PAYERS Persons eligible for reduction 13 1 In this Part, an “eligible person” means, subject to paragraph (4) and to regulation 17, a person if— a on 1st April 1992, he is solely or mainly resident in the area of a local authority; b on that date, he is liable to pay the personal community charge determined by that local authority in respect of the financial year 1992-93; c on that date, there is another person or there are other persons— i who is or are solely or mainly resident at the address of the dwellinghouse specified in the register as having been his sole or main residence on that date; and ii who is or are liable to pay the personal community charge on that date; d on 31st March 1989, there was an entry in the valuation roll in respect of lands and heritages comprising or including that dwellinghouse; and e the condition specified in paragraph (2) or, as the case may be, paragraph (3) is fulfilled. 2 In the case where the dwellinghouse referred to in paragraph (1)(c) is situated in the area of an islands council, the condition specified is that— ( A × C ) is greater than ( R + £ 52 ) , where— A and R shall have the same meanings as they have respectively in paragraph (2) of regulation 7 but as if any reference in that paragraph to the dwellinghouse referred to in paragraph (1)(c) of regulation 7 was construed as a reference to the dwellinghouse referred to in paragraph (1)(c) of regulation 13; and C is the number of persons who are, on 1st April 1992, solely or mainly resident in the dwellinghouse and liable to pay the personal community charge. 3 In the case where the dwellinghouse referred to in paragraph (1)(c) is situated in the area of a regional council, the condition specified is that— ( B × C ) is greater than ( S + £ 52 ) , where— B and S shall have the same meanings as they have respectively in paragraph (3) of regulation 7 but as if any reference in that paragraph to the dwellinghouse referred to in paragraph (1)(c) of regulation 7 was construed as a reference to the dwellinghouse referred to in paragraph (1)(c) of regulation 13; and C is the number of persons who are, on 1st April 1992, solely or mainly resident in the dwellinghouse and liable to pay the personal community charge. 4 A person who satisfies the conditions of being an eligible person under paragraph (1) and also under regulation 19(1) shall only be an eligible person under this Part if this would result in a greater reduction than under Part IV in the amount of the personal community charge in respect of the financial year 1992-93 which he would pay apart from these Regulations. Amount of reduction of the islands personal community charge 14 1 Subject to paragraph (2) and to regulation 16, in the case where the dwellinghouse referred to in regulation 13(1)(c) is situated in the area of an islands council, the amount which an eligible person is liable to pay in respect of the islands personal community charge in respect of the financial year 1992-93 shall not be such amount as it would be or would have been apart from these Regulations, but instead shall (unless the product of the formula is a negative amount) be calculated as if the islands council had determined for that financial year a personal community charge equal to its actual personal community charge for that year less the product of the following formula— ( A × C ) - [ R + ( ( C - 1 ) × £ 52 ) ] , C where A, C and R shall have the same meanings as they have respectively for the purposes of regulation 13(2). 2 In a case where the rates leviable in respect of the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) were reduced or remitted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations), paragraph (1) shall apply as if for the formula set out in that paragraph there was substituted a reference to the following formula— ( A × C ) - [ ( R × Y ) + ( ( C - 1 ) × £ 52 ) ] , C where— A, C and R shall have the same meanings as they have respectively for the purposes of paragraph (1); and Y is the amount of the rates levied for the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) expressed as a percentage of the rates which would otherwise have been leviable if no account was taken of any reduction or remission granted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962. Amount of reduction of the regional personal community charge 15 1 Subject to paragraph (2) and to regulation 16, in the case where the dwellinghouse referred to in regulation 13(1)(c) is situated in the area of a regional council, the amount which an eligible person is liable to pay in respect of the regional personal community charge in respect of the financial year 1992-93 shall not be such amount as it would be or would have been apart from these Regulations, but instead shall (unless the product of the formula is a negative amount) be calculated as if the regional council had determined for that financial year a personal community charge equal to its actual personal community charge for that year less the product of the following formula— ( B × C ) - [ S + ( ( C - 1 ) × £ 52 ) ] , C where B, C and S shall have the same meanings as they have respectively for the purposes of regulation 13(3). 2 In a case where the rates leviable in respect of the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) were reduced or remitted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations), paragraph (1) shall apply as if for the formula set out in that paragraph, there was substituted a reference to the following formula— ( B × C ) - [ ( S × Y ) + ( ( C - 1 ) × £ 52 ) ] , C where— B, C and S shall have the same meanings as they have respectively for the purposes of paragraph (1); and Y is the amount of the rates levied for the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) expressed as a percentage of the rates which would otherwise have been leviable if no account was taken of any reduction or remission granted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962. Adjustment in amount of reduction 16 1 Regulations 14 and 15 shall not apply to reduce the amount which an eligible person is or was liable to pay in respect of the personal community charge for any time if the reduction in his liability would occasion a reduction, which is greater, in the amount of the community charge benefit to which he is or was entitled in relation to that time. 2 In relation to persons who are a married or unmarried couple within the meaning of section 20(11) of the Social Security Act 1986 , paragraph (1) shall apply as if it referred to a reduction in their liabilities, their joint entitlement to a community charge benefit and reductions which are together greater. 3 The operation of regulation 14 or 15 in relation to an eligible person is not affected by any increase or decrease, after 1st April 1992, in the number of persons who are solely or mainly resident in the dwellinghouse and liable for the personal community charge. Cessation of eligibility 17 Regulation 11 applies in relation to this Part as it applies in relation to Part II but as if there was substituted, for the reference to regulation 7(1)(c), a reference to regulation 13(1)(c). Local government boundary changes 18 Regulation 12 applies in relation to this Part as it applies in relation to Part II but as if there was substituted, for the reference to regulations 8 and 9, a reference to regulations 14 and 15. PART IV REDUCTION FOR THE ELDERLY AND THE DISABLED Persons eligible for reduction 19 1 In this Part, an “eligible person” means, subject to paragraph (3) and to regulation 23, a person if— a on 1st April 1989, he was solely or mainly resident in the area of a regional council at the address of the dwellinghouse specified in the register as having been his sole or main residence on that date; b on 1st April 1992, he is solely or mainly resident in the same dwellinghouse and is liable to pay the personal community charge determined by that regional council in respect of the financial year 1992-93; c on 1st April 1991, he satisfied one of the three conditions set out in paragraph (2); d an application is made by him or on his behalf or, as the case may be, by his executors to the relevant levying authority on or before 1st October 1992 (or such later date as that authority may allow) for community charge reduction under this Part; and e he, or the person applying on his behalf or, as the case may be, his executors has or have signed a declaration to the effect that he is not or was not a former ratepayer or the spouse of a former ratepayer of the dwellinghouse referred to in sub-paragraph (a). 2 The three conditions mentioned in paragraph (1)(c) are that the person— a if a man, had attained the age of 65; or b if a woman, had attained the age of 60; or c personally satisfied the additional condition set out in paragraph 12 of Schedule 1 to the Housing Benefit (Community Charge Rebates) (Scotland) Regulations 1988 . 3 A person who satisfies the conditions of being an eligible person under paragraph (1) and also under regulation 7(1) or 13(1) shall only be an eligible person under this Part if this would result in a greater reduction than under Part II or, as the case may be, Part III in the amount of the personal community charge in respect of the financial year 1992-93 which he would pay apart from these Regulations. Amount of reduction of the regional personal community charge 20 Subject to regulation 22, the amount which an eligible person is liable to pay in respect of the regional personal community charge in respect of the financial year 1992-93 shall not be such amount as it would be or would have been apart from these Regulations, but instead shall (if it is not otherwise less) be calculated as if the regional council had determined for that financial year a personal community charge equal to the sum of— £ 49 + E , where E is any amount by which the actual personal community charge of that regional council for the financial year 1992-93 is higher than the actual personal community charge of that regional council for the financial year 1991-92. Amount of reduction of the district personal community charge 21 Subject to regulation 22, the amount which an eligible person is liable to pay in respect of the district personal community charge in respect of the financial year 1992-93 of the district council in whose area the dwellinghouse referred to in regulation 19(1)(a) is situated shall not be such amount as it would be or would have been apart from these Regulations, but instead shall (if it is not otherwise less) be calculated as if the district council had determined for that financial year a personal community charge equal to the sum of— £ 3 + F , where F is any amount by which the actual personal community charge of that district council for the financial year 1992-93 is higher than the actual personal community charge of that district council for the financial year 1991-92. Adjustment in amount of reduction 22 Regulation 16(1) and (2) applies in relation to this Part as it applies in relation to Part III but as if there was substituted, for the reference to regulations 14 and 15, a reference to regulations 20 and 21. Cessation of eligibility 23 Regulation 11 applies in relation to this Part as it applies in relation to Part II but as if there was substituted, for the reference to regulation 7(1)(c), a reference to regulation 19(1)(a). Local government boundary changes 24 Regulation 12 applies in relation to this Part as it applies in relation to Part II but as if there was substituted, for the reference to regulations 8 and 9, a reference to regulations 20 and 21. PART V SUPPLEMENTARY PROVISIONS Provision of information 25 A levying authority may, for the purpose of considering whether a person is an eligible person within the meaning of Part II, III or IV, by written notice request that person or, as the case may be, his executors (or any person making an application for the purposes of Part IV on behalf of such a person) to furnish to the authority within such period, not being less than 21 days, as it may reasonably specify, such information specified in the notice as it may reasonably request of that person or those executors to assist it in considering that question. 26 A levying authority which determines that regulation 11, 17 or 23 applies in the case of a person shall furnish the person in question with a statement of the effect of that regulation and the reasons for deciding that it applies in his case. Reasons for decision 27 Where a levying authority makes a decision relating to the application or the operation of these Regulations in relation to any person, the authority shall, if requested in writing by the person or, as the case may be, his executors so affected, provide him or them with a written statement of the decision and the reasons for it; and the statement shall be dated and sent within 14 days from the date on which it is requested or as soon as reasonably practicable thereafter. Review 28 1 Any person in relation to whom a levying authority makes a decision relating to the application or operation of these Regulations or, as the case may be, his executors may request a review of that decision by the Review Board appointed by that levying authority and constituted in accordance with regulation 69(3) of, and Schedule 6 to, the Community Charge Benefits (General) Regulations 1989 (“the 1989 Regulations ”). 2 Any request in terms of paragraph (1) shall be by notice which shall set out the grounds upon which a review is requested. 3 Regulations 70(2) and 71(4) and (5) of the 1989 Regulations shall apply, with the necessary modifications, for the purposes of a review under these Regulations as they apply for the purposes of a further review under the 1989 Regulations. 4 A levying authority shall comply with any decision of its Review Board. Allan Stewart Parliamentary Under Secretary of State, Scottish Office St. Andrew’s House, Edinburgh 20th February 1992