{
  "url": "https://openlegislation.uk/community-charges-levying-collection-and-payment-scotland-regulations-1991/introduction",
  "json_url": "https://openlegislation.uk/community-charges-levying-collection-and-payment-scotland-regulations-1991/introduction.json",
  "legislation": "uksi/1991/856",
  "legislation_title": "The Community Charges (Levying, Collection and Payment) (Scotland) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/community-charges-levying-collection-and-payment-scotland-regulations-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "COMMUNITY CHARGES, SCOTLAND\nMade 28th March 1991\nLaid before Parliament 28th March 1991\nComing into force 29th March 1991\nThe Secretary of State, in exercise of the powers conferred upon him by sections 26(1) and 31(2) and (3) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987, paragraph 2(4) of Schedule 2 to that 1987 Act, as read with section 3(4)(c) of the Community Charges (General Reduction) Act 1991, and section 3(4)(d) of that 1991 Act, and of all other powers enabling him in that behalf, hereby makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1987 c. 47; section 26(1) contains a definition of “prescribed” relevant to the exercise of the statutory powers under which these Regulations are made."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1991 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/856/introduction",
    "retrieved_at": "2026-10-29T14:46:28.994678+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."
}