{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1997/introduction.json",
  "legislation": "uksi/1997/393",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "COUNCIL TAX, ENGLAND AND WALES\nMade 18th February 1997\nLaid before Parliament 25th February 1997\nComing into force 18th March 1997\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(2) of and paragraphs 1(1) and 2(2) and (4) of Schedule 2 to the Local Government Finance Act 1992 and of all other powers enabling him in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/393/introduction",
    "retrieved_at": "2026-10-29T12:25:06.036837+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."
}