{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1994/introduction",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1994/introduction.json",
  "legislation": "uksi/1994/505",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "COUNCIL TAX, ENGLAND AND WALES\nMade 24th February 1994\nLaid before Parliament 9th March 1994\nComing into force 1st April 1994\nThe Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by section 113(1) and (2) of, paragraphs 2 and 3 of Schedule 2 to, and paragraphs 1 to 3, 6, 12 and 17 of Schedule 4 to, the Local Government Finance Act 1992 and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 14. See section 116(1) for the definition of “prescribed”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/505/introduction",
    "retrieved_at": "2026-10-29T13:40:08.160098+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."
}