{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-1996",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-1996.json",
  "id": "uksi/1996/430",
  "title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
  "short_title": "Council Tax (Administration and Enforcement) 1996",
  "long_title": "These Regulations amend the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992. The majority of the charges are consequential on the provisions of the Local Government etc. (Scotland) Act 1994. In particular, the changes reflect—the move to single-tier local authorities in Scotland as from 1st April 1996; andthe creation of new water authorities in Scotland, with the result that the council water charge will not be payable for any period after 31st March 1996 but that the Secretary of State may order local authorities to collect charges on behalf of the new water authorities (section 79 of the 1994 Act).",
  "citation": "S.I. 1996/430",
  "type": "uksi",
  "year": "1996",
  "number": "430",
  "version": "current",
  "date": "1996-02-22",
  "revised": false,
  "valid_from": null,
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  "unapplied_effects": 1,
  "provisions": [
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-1996/introduction",
      "extent": null,
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    },
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      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-1996/regulation-1",
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      "heading": "Amendment of the principal Regulations",
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      "path": "regulation/3",
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      "heading": "Regulation 1 of the principal Regulations",
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      "extent": null,
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      "path": "regulation/4",
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      "heading": "Regulation 3 of the principal Regulations",
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      "heading": "Regulation 6 of the principal Regulations",
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      "heading": "Regulation 9 of the principal Regulations",
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      "heading": "Regulation 10 of the principal Regulations",
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      "number": "8",
      "heading": "Regulation 12 of the principal Regulations",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-1996/regulation-8",
      "extent": null,
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      "path": "regulation/9",
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      "heading": "Regulation 17 of the principal Regulations",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-1996/regulation-9",
      "extent": null,
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    {
      "path": "regulation/10",
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      "heading": "Regulation 18 of the principal Regulations",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-1996/regulation-10",
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      "heading": "Regulation 20 of the principal Regulations",
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      "heading": "Regulation 23 of the principal Regulations",
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    },
    {
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      "heading": "Regulation 24 of the principal Regulations",
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      "extent": null,
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    },
    {
      "path": "regulation/15",
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      "heading": "Regulation 26 of the principal Regulations",
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      "heading": "Explanatory note",
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  "has_text": true,
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  "outstanding_effects": [
    {
      "type": "omitted",
      "affected_provisions": "reg. 18",
      "affecting": "ssi/2012/303",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2012",
      "affecting_provisions": "Sch. 7 para. 5"
    }
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  "made_under": [
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      "id": "ukpga/1992/14",
      "title": "Local Government Finance Act 1992",
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  "provenance": {
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    "retrieved_at": "2026-10-29T12:51:41.045607+00:00"
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  "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."
}