{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1992/regulation-18",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1992/regulation-18.json",
  "legislation": "uksi/1992/3008",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1992",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Joint and several liability: enforcement",
  "text": "After paragraph (3) of regulation 54 there is inserted the following paragraph—\n“(3A) A summons under regulation 34(2) may be addressed to two or more joint taxpayers in joint names.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3008/regulation/18",
    "retrieved_at": "2026-10-29T14:10:48.184869+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."
}