The Council Tax (Valuation of Dwellings) (Scotland) Amendment Regulations 1993
The Council Tax (Valuation of Dwellings) (Scotland) Regulations 1992 (“the 1992 Regulations”) prescribed the assumptions and principles which were to be applied in valuing properties for the purposes of drawing up council tax valuation lists in Scotland. Such lists come into force on 1st April 1993. These Regulations amend the 1992 Regulations so as to make provision for the assumptions and principles to be applied where a property is valued after 1st April 1993 in connection with a proposal for the alteration of a valuation list.