{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1995/regulation-5",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1995/regulation-5.json",
  "legislation": "uksi/1995/22",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1995",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Council tax instalment schemes— payment of the aggregate amount",
  "text": "In Schedule 1—\n(a) at the beginning of sub-paragraph (3) of paragraph 2, there are inserted the words “Subject to sub-paragraph (7),”;\n(b) in paragraph 2, after sub-paragraph (6) there is inserted the following sub-paragraph—\n“(7) If the calculation of instalments in accordance with sub-paragraph (6) would produce an amount for an instalment of less than £5, the demand notice may require that the amount which, but for this sub-paragraph, would be the second instalment shall be added to the amount which, but for this sub-paragraph, would be the first instalment, and the number of instalments shall be reduced by one.”;\n(c) in sub-paragraph (1) of paragraph 3, after the words “instalment of less than £5” there are inserted the words “notwithstanding any adjustment of instalments made in accordance with paragraph 2(7)”;\n(d) in sub-paragraph (3) of paragraph 3, for “Paragraph 2(5) and (6)” there is substituted “Paragraph 2(5), (6) and (7)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/22/regulation/5",
    "retrieved_at": "2026-10-29T13:19:11.164886+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."
}