{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-1996/regulation-3",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-1996/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Regulation 1 of the principal Regulations",
  "text": "In regulation 1—\n(a) in paragraph (2)—\n(i) after the definition of “the Act”, there shall be inserted the following definition:—\n““the 1994 Act” means the Local Government etc. (Scotland) Act 1994;”;\n(ii) in the definition of “chargeable amount”, the words “and the council water charge” shall be deleted;\n(iii) after the definition of “demand notice”, there shall be inserted the following definition:—\n““levying authority” means a council constituted under section 2 of the 1994 Act;”; and\n(iv) in the definition of “liable person”, the words “or the council water charge” shall be deleted; and\n(b) after paragraph (2), there shall be inserted the following paragraph:—\n“(2A) Any reference in these Regulations to council tax shall, in relation to a period prior to 1st April 1996, be taken to include a reference to council water charge (within the meaning of paragraph 6 of Schedule 11 to the Act).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 6 of Schedule 11 is repealed with effect from 19th February 1996 (subject to a saving) by virtue of the Local Government etc. (Scotland) Act 1994, Schedule 14 and S.I. 1996/323."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/430/regulation/3",
    "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."
}