Subject to sections 79 and 80 below, a person who is liable to pay council tax in respect of any chargeable dwelling and any day shall, as respects the dwelling and the day, pay to the local authority for the area in which the dwelling is situated an amount calculated in accordance with the formula—
Section 78: Basic amounts payable.
Local Government Finance Act 1992 · 1992 c. 14View on legislation.gov.uk
Part II: Council Tax: Scotland
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