{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-2012/regulation-6",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-amendment-regulations-2012/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992",
  "text": "In regulation 12 (ascertainment of entitlements)—\n(a) in the heading, after “discount” insert “or liability to increase”;\n(b) after “Act” insert “or variation under section 33 of the Local Government in Scotland Act 2003”; and\n(c) at the end, insert “or variation”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 12 is amended by regulation 8 of S.I. 1996/430."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2012/338/regulation/6",
    "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."
}