The Local Government (District Council Tax) (Scotland) Regulations 1992
These Regulations make provision as to how there is to be ascertained and paid the amount which a regional council is liable to pay to a district council in their region in respect of council tax for financial year 1993/94 and each subsequent financial year (regulations 3 to 6). They also prescribe 15th January in the financial year preceding each of those financial years as the date before which a regional council is required to notify each district council in their region of the estimate which the regional council have made of the amount which will be produced by the district council tax in the district (regulation 2).