The Council Water Charge (Scotland) Regulations 1992
Paragraph 11 of Schedule 11 to the Local Government Finance Act 1992 provides for the provisions of sections 71, 75 to 81, 96, 97 and 99(3) of that Act to have effect, subject to such adaptations, exceptions and modifications as may be prescribed, in relation to the council water charge as they have effect in relation to the council tax.