{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-5A",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-5A.json",
  "legislation": "uksi/1992/613",
  "legislation_title": "The Council Tax (Administration and Enforcement) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992",
  "path": "regulation/5A",
  "kind": "regulation",
  "number": "5A",
  "heading": "Purposes for which a Revenue and Customs official may supply information",
  "text": "The purposes prescribed under paragraph 15B(1) of Schedule 2 to the Act are—\n(a) making a council tax reduction scheme;\n(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;\n(c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence.",
  "extent": "W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 5A-5C inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(1), 4"
    },
    {
      "type": "E",
      "label": "E1",
      "text": "This version of this provision extends to Wales only; a separate version has been created for England only"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/613/regulation/5A",
    "retrieved_at": "2026-10-29T14:26:11.808312+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."
}