{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-2012/introduction.json",
  "legislation": "ssi/2012/338",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Tax\nMade 6th December 2012\nLaid before the Scottish Parliament 10th December 2012\nComing into force 9th February 2013\nThe Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 113(1) and 116(1) of, and paragraphs 1(1), 2(2), 2(4)(a) and (e), 2(5) and 4(2) to (5B) of Schedule 2 to, the Local Government Finance Act 1992 and all other powers enabling them to do so.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c.14. Paragraph 4 of Schedule 2 is amended by section 3 of the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012 (asp 11), which inserts new sub-paragraphs (5A) and (5B). The functions of the Secretary of State were transferred to the Scottish Ministers by section 53 of the Scotland Act 1998 (c.46). Section 116(1) defines “prescribed”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2012/338/introduction",
    "retrieved_at": "2026-10-28T21:41:51.753121+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."
}