The Personal Community Charge (Exemptions) (Scotland) Regulations 1989
These Regulations prescribe certain matters falling to be prescribed under Schedule 1A to the Abolition of Domestic Rates Etc. (Scotland) Act 1987, as inserted by paragraph 35 of Schedule 12 to the Local Government Finance Act 1988. That Schedule describes the persons who are exempt from liability to pay the personal community charge and, as applied in relation to the community water charges by paragraph 11 of Schedule 5 to the 1987 Act and the Community Water Charges (Scotland) Regulations 1988, from liability to pay the personal community water charge.