{
  "url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-regulations-1991",
  "json_url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-regulations-1991.json",
  "id": "uksi/1991/140",
  "title": "The Community Charges (Administration and Enforcement) (Amendment) Regulations 1991",
  "short_title": "Community Charges (Administration and Enforcement) 1991",
  "long_title": "These Regulations further amend the Community Charges (Administration and Enforcement) Regulations 1989. The substitutions referred to in regulations 3 and 5, which take effect on 15th February 1991, do not apply in relation to community charges for the financial year beginning 1st April 1990. The substitution referred to in regulation 4 takes effect on 1st April 1991.",
  "citation": "S.I. 1991/140",
  "type": "uksi",
  "year": "1991",
  "number": "140",
  "version": "current",
  "date": "1991-01-31",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-regulations-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-regulations-1991/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of Regulations",
      "url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-regulations-1991/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Demand notices: treatment of credits brought forward",
      "url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-regulations-1991/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Personal and standard community charges: payments",
      "url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-regulations-1991/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Co-owners",
      "url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-regulations-1991/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-regulations-1991/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-regulations-1991/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1988/41",
      "title": "Local Government Finance Act 1988",
      "url": "https://openlegislation.uk/local-government-finance-act-1988",
      "provisions": [
        "section/143",
        "section/146",
        "schedule/2/paragraph/1",
        "schedule/2/paragraph/2"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-regulations-1991/changes.json",
  "changes_made_by": 5,
  "changes_made_by_url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-regulations-1991/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-regulations-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/140",
    "retrieved_at": "2026-10-29T14:52:34.983709+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}