{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-1992/regulation-5",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-1992/regulation-5.json",
  "legislation": "uksi/1992/3290",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-1992",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Schedule 1 to the principal Regulations",
  "text": "After paragraph 6(2)(g) of Schedule 1 to the principal Regulations, there shall be inserted the following:—\n“(gg) the demand notice was served on the assumption that, as regards any day in the period to which the notice relates, the person was not or would not be entitled to such a reduction, and he was or is so entitled;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3290/regulation/5",
    "retrieved_at": "2026-10-29T14:07:52.823357+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."
}