{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-wales-regulations-2004/regulation-3",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-wales-regulations-2004/regulation-3.json",
  "legislation": "wsi/2004/785",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-wales-regulations-2004",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Citation, commencement and interpretation",
  "text": "In regulation 1(2), after the definition of “demand notice regulations”, there shall be inserted the following definitions—\n““discount” means a discount under section 11 or section 12 of the Act, or a reduction in the amount of council tax payable for a dwelling under section 13A of the Act where the dwelling falls into a class for which the billing authority has determined under section 13A(3) that liability shall be reduced otherwise than to nil;\n“exempt dwelling” means a dwelling which is exempt from council tax under the Exempt Dwellings Order or a dwelling which falls into a class for which the billing authority has determined under section 13A(3) of the Act that the amount of council tax payable shall be reduced to nil.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 1(2) was amended by the Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2004/785/regulation/3",
    "retrieved_at": "2026-10-29T00:09:05.007362+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."
}