{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-2012/regulation-12",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-2012/regulation-12.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": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Amendment of the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992",
  "text": "In paragraph 6(2) (variation of instalment payments) of Schedule 1 —\n(a) in sub-paragraph (d), for “the person” to the end substitute “there would be a variation in the person’s liability to pay council tax and that variation has understated the person’s liability;”; and\n(b) in sub-paragraph (e), for “the person” to the end substitute “there would be a variation in the person’s liability to pay council tax and that variation has overstated the person’s liability;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "There are amendments to paragraph 6 that are not relevant to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2012/338/regulation/12",
    "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."
}