{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-1996/introduction.json",
  "legislation": "uksi/1996/430",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "COUNCIL TAX, SCOTLAND\nMade 22nd February 1996\nLaid before Parliament 8th March 1996\nComing into force 31st March 1996\nThe Secretary of State, in exercise of the powers conferred on him by sections 113(1) and (2) and 116(1) of, and paragraphs 1(1), 2(2) and (4), 3, 8 to 10 and 12 of Schedule 2 to, the Local Government Finance Act 1992 and by paragraph 2(2) of Schedule 10 to the Local Government etc. (Scotland) Act 1994, and of all other powers enabling him in that behalf, hereby makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 14; section 116(1) contains a definition of “prescribed” relevant to the exercise of the statutory powers under which these Regulations are made; paragraphs 8 and 12 of Schedule 2 were amended by the Local Government etc. (Scotland) Act 1994 (c. 39), Schedule 13, paragraph 176(16)(b) and Schedule 14."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1994 c. 39."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/430/introduction",
    "retrieved_at": "2026-10-29T12:51:41.045607+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."
}