{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-wales-regulations-2025/regulation-5",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-wales-regulations-2025/regulation-5.json",
  "legislation": "wsi/2025/1109",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-wales-regulations-2025",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the Council Tax (Administration and Enforcement) Regulations 1992",
  "text": "In regulation 27 (joint taxpayers), after paragraph (2)(d) insert—\n“(da) regulation 33(5) and (6) (liability order: preliminary steps) has effect as if references to the liable person and to an amount becoming payable by the liable person were references to such of the joint taxpayers as have been served with a demand notice and to an amount becoming payable by them, respectively;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2025/1109/regulation/5",
    "retrieved_at": "2026-10-28T22:56:40.488729+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."
}