The Council Tax (Electronic Communications) (Scotland) Order 2006
Section 8 of the Electronic Communications Act 2000 empowers the Scottish Ministers, with the consent of the Secretary of State (required by section 9 of that Act) by order to modify any enactment or subordinate legislation for the purpose of authorising or facilitating the use of electronic communications. This Order amends the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 (“the 1992 Regulations”) to provide for the service by levying authorities of certain notices and information required to be supplied when demand notices are served by electronic communication on a person who has agreed to accept electronic notices.