{
  "url": "https://openlegislation.uk/community-charges-levying-collection-and-payment-scotland-regulations-1991/regulation-2",
  "json_url": "https://openlegislation.uk/community-charges-levying-collection-and-payment-scotland-regulations-1991/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“The 1987 Act” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987;\n“the 1991 Act” means the Community Charges (Genera1 Reduction) Act 1991;\n“financial year” means the year beginning on 1st April,\nand other expression used in these Regulations and in the 1987 Act have the same meaning as in that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/856/regulation/2",
    "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."
}