{
  "url": "https://openlegislation.uk/community-charges-levying-collection-and-payment-scotland-regulations-1991/note",
  "json_url": "https://openlegislation.uk/community-charges-levying-collection-and-payment-scotland-regulations-1991/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "This note is not part of the Regulations\nThese regulations are consequential upon the Community Charges (General Reduction) Act 1991 (c. 9) (“the 1991 Act”), which effects a general reduction in community charges for the financial year 1991-92.\nRegulation 3 of these Regulations prescribes the form and content of the statement which may accompany a demand notice in respect of a community charge for that financial year to the effect that it takes account of the provisions of the 1991 Act.\nRegulation 4 of these Regulations modifies the provisions of paragraph 4 of Schedule 2 to the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47) as to the manner of payment of community charges in respect of the financial year 1991-92.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/856/note",
    "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."
}