{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992.json",
  "id": "uksi/1992/1332",
  "title": "The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992",
  "short_title": "Council Tax (Administration and Enforcement) 1992",
  "long_title": "These Regulations make provision for the administration and enforcement of council tax and the council water charge in Scotland under the Local Government Finance Act 1992 and for related matters.",
  "citation": "S.I. 1992/1332",
  "type": "uksi",
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      "affected_provisions": "reg.24",
      "affecting": "ssi/2000/261",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment (No. 2) Regulations 2000",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "rev. in pt.",
      "affected_provisions": "reg.22",
      "affecting": "ssi/2000/261",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment (No. 2) Regulations 2000",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "amended",
      "affected_provisions": "Sch.1, para.1",
      "affecting": "ssi/2000/261",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment (No. 2) Regulations 2000",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.30",
      "affecting": "ssi/2000/261",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment (No. 2) Regulations 2000",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "am",
      "affected_provisions": "reg 17",
      "affecting": "ssi/2002/166",
      "affecting_title": "The Water Industry (Scotland) Act 2002 (Consequential and Savings Provisions) Order 2002",
      "affecting_provisions": "art 8(1), (3)"
    },
    {
      "type": "am",
      "affected_provisions": "reg 28A",
      "affecting": "ssi/2002/166",
      "affecting_title": "The Water Industry (Scotland) Act 2002 (Consequential and Savings Provisions) Order 2002",
      "affecting_provisions": "art 8(1), (3)"
    },
    {
      "type": "added",
      "affected_provisions": "reg 1 defn(s)",
      "affecting": "ssi/2002/166",
      "affecting_title": "The Water Industry (Scotland) Act 2002 (Consequential and Savings Provisions) Order 2002",
      "affecting_provisions": "art 8(1), (2)"
    },
    {
      "type": "am",
      "affected_provisions": "reg 28",
      "affecting": "ssi/2002/166",
      "affecting_title": "The Water Industry (Scotland) Act 2002 (Consequential and Savings Provisions) Order 2002",
      "affecting_provisions": "art 8(1), (3)"
    },
    {
      "type": "am",
      "affected_provisions": "reg 30",
      "affecting": "ssi/2002/166",
      "affecting_title": "The Water Industry (Scotland) Act 2002 (Consequential and Savings Provisions) Order 2002",
      "affecting_provisions": "art 8(1), (4)"
    },
    {
      "type": "applied",
      "affected_provisions": "Sch. 1",
      "affecting": "ssi/2002/33",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2002",
      "affecting_provisions": "art. 10"
    },
    {
      "type": "applied",
      "affected_provisions": "reg. 27",
      "affecting": "ssi/2002/33",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2002",
      "affecting_provisions": "art. 10"
    },
    {
      "type": "applied",
      "affected_provisions": "reg. 20-25",
      "affecting": "ssi/2002/33",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2002",
      "affecting_provisions": "art. 10"
    },
    {
      "type": "applied",
      "affected_provisions": "Sch. 1",
      "affecting": "ssi/2005/54",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2005",
      "affecting_provisions": "art. 8"
    },
    {
      "type": "applied",
      "affected_provisions": "reg. 20–25",
      "affecting": "ssi/2005/54",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2005",
      "affecting_provisions": "art. 8"
    },
    {
      "type": "applied",
      "affected_provisions": "reg. 27",
      "affecting": "ssi/2005/54",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2005",
      "affecting_provisions": "art. 8"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 9(4)(b)",
      "affecting": "ssi/2006/402",
      "affecting_title": "The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2006",
      "affecting_provisions": "art. 4"
    },
    {
      "type": "am",
      "affected_provisions": "reg 1",
      "affecting": "ssi/2006/67",
      "affecting_title": "The Council Tax (Electronic Communications) (Scotland) Order 2006",
      "affecting_provisions": "art 3"
    },
    {
      "type": "am",
      "affected_provisions": "reg 19",
      "affecting": "ssi/2006/67",
      "affecting_title": "The Council Tax (Electronic Communications) (Scotland) Order 2006",
      "affecting_provisions": "art 4"
    },
    {
      "type": "applied",
      "affected_provisions": "reg. 20-25",
      "affecting": "ssi/2006/71",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2006",
      "affecting_provisions": "art. 8"
    },
    {
      "type": "applied",
      "affected_provisions": "reg. 27",
      "affecting": "ssi/2006/71",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2006",
      "affecting_provisions": "art. 8"
    },
    {
      "type": "applied",
      "affected_provisions": "Sch. 1",
      "affecting": "ssi/2006/71",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2006",
      "affecting_provisions": "art. 8"
    },
    {
      "type": "applied",
      "affected_provisions": "Sch. 1",
      "affecting": "ssi/2010/10",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2010",
      "affecting_provisions": "art. 8"
    },
    {
      "type": "applied",
      "affected_provisions": "reg. 27",
      "affecting": "ssi/2010/10",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2010",
      "affecting_provisions": "art. 8"
    },
    {
      "type": "applied",
      "affected_provisions": "reg. 20-25",
      "affecting": "ssi/2010/10",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2010",
      "affecting_provisions": "art. 8"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. 2 para. 5(iii)",
      "affecting": "ssi/2012/303",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2012",
      "affecting_provisions": "Sch. 7 para. 1(4)(a)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 28A(b)",
      "affecting": "ssi/2012/303",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2012",
      "affecting_provisions": "Sch. 7 para. 1(3)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "ssi/2012/303",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2012",
      "affecting_provisions": "Sch. 7 para. 1(2)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 2 para. 5(vi)",
      "affecting": "ssi/2012/303",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2012",
      "affecting_provisions": "Sch. 7 para. 1(4)(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. 2 para. 8(a)(iv)",
      "affecting": "ssi/2012/303",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2012",
      "affecting_provisions": "Sch. 7 para. 1(5)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 2 para. 5(vii)",
      "affecting": "ssi/2012/303",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2012",
      "affecting_provisions": "Sch. 7 para. 1(4)(c)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 13 heading",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 7(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 13(1)",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 7(b)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 13(2)",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 7(c)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 14 heading",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 8(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 14(2)(a)",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 8(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 14(2)(b)",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 8(c)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 15 heading",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 9(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 1 para. 6(2)(e)",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 12(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "Sch. 2 para. 9",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 15(b)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 2A",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 3"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 9(2)(f)",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 4"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 12 heading",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 6(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 12",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 6(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 12",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 6(c)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 15(1)(b)",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 9(b)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 20(3)(e)",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 10(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 20(3)(f)",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 10(b)(i)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 20(3)(f)",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 10(b)(ii)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 28(4)",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 11"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 1 para. 6(2)(d)",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 12(a)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 2 para. 5(iia)",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 13"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 2 para. 8(a)(iiia)",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 14"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 2 para. 9",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 15(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Pt. 4 title",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012",
      "affecting_provisions": "reg. 5"
    },
    {
      "type": "applied",
      "affected_provisions": "Sch. 1",
      "affecting": "ssi/2012/53",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2012",
      "affecting_provisions": "art. 10"
    },
    {
      "type": "applied",
      "affected_provisions": "reg. 27",
      "affecting": "ssi/2012/53",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2012",
      "affecting_provisions": "art. 10"
    },
    {
      "type": "applied",
      "affected_provisions": "reg. 20-25",
      "affecting": "ssi/2012/53",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2012",
      "affecting_provisions": "art. 10"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 3(2)(b)",
      "affecting": "ssi/2013/119",
      "affecting_title": "The Police and Fire Reform (Scotland) Act 2012 (Consequential Modifications and Savings) Order 2013",
      "affecting_provisions": "Sch. 1 para. 24"
    },
    {
      "type": "applied",
      "affected_provisions": "reg. 20-25",
      "affecting": "ssi/2014/3",
      "affecting_title": "The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2014",
      "affecting_provisions": "art. 8"
    },
    {
      "type": "applied",
      "affected_provisions": "reg. 27",
      "affecting": "ssi/2014/3",
      "affecting_title": "The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2014",
      "affecting_provisions": "art. 8"
    },
    {
      "type": "applied",
      "affected_provisions": "Sch. 1",
      "affecting": "ssi/2014/3",
      "affecting_title": "The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2014",
      "affecting_provisions": "art. 8"
    },
    {
      "type": "applied",
      "affected_provisions": "reg. 27",
      "affecting": "ssi/2020/4",
      "affecting_title": "The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2020",
      "affecting_provisions": "art. 8"
    },
    {
      "type": "applied",
      "affected_provisions": "sch. 1",
      "affecting": "ssi/2020/4",
      "affecting_title": "The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2020",
      "affecting_provisions": "art. 8"
    },
    {
      "type": "applied",
      "affected_provisions": "reg. 20-25",
      "affecting": "ssi/2020/4",
      "affecting_title": "The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2020",
      "affecting_provisions": "art. 8"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "ssi/2021/249",
      "affecting_title": "The Council Tax Reduction (Scotland) Regulations 2021",
      "affecting_provisions": "sch. 5 para. 1(2)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 26(5)",
      "affecting": "ssi/2023/45",
      "affecting_title": "The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023",
      "affecting_provisions": "sch. 2 para. 14(3)(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "ssi/2023/45",
      "affecting_title": "The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023",
      "affecting_provisions": "sch. 2 para. 14(2)(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "ssi/2023/45",
      "affecting_title": "The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023",
      "affecting_provisions": "sch. 2 para. 14(2)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 26(3)",
      "affecting": "ssi/2023/45",
      "affecting_title": "The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023",
      "affecting_provisions": "sch. 2 para. 14(3)(a)"
    },
    {
      "type": "applied",
      "affected_provisions": "reg. 20-25",
      "affecting": "ssi/2023/52",
      "affecting_title": "The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2023",
      "affecting_provisions": "art. 8"
    },
    {
      "type": "applied",
      "affected_provisions": "reg. 27",
      "affecting": "ssi/2023/52",
      "affecting_title": "The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2023",
      "affecting_provisions": "art. 8"
    },
    {
      "type": "applied",
      "affected_provisions": "sch. 1",
      "affecting": "ssi/2023/52",
      "affecting_title": "The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2023",
      "affecting_provisions": "art. 8"
    },
    {
      "type": "added",
      "affected_provisions": "reg.3(1)(b)",
      "affecting": "uksi/1992/3290",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1992",
      "affecting_provisions": "reg.2(2)(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.3(1)",
      "affecting": "uksi/1992/3290",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1992",
      "affecting_provisions": "reg.2(2)(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.3(6A)",
      "affecting": "uksi/1992/3290",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1992",
      "affecting_provisions": "reg.2(5)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.9(4)(b)",
      "affecting": "uksi/1992/3290",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1992",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6(7)(a)(i)",
      "affecting": "uksi/1992/3290",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1992",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.3(7)",
      "affecting": "uksi/1992/3290",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1992",
      "affecting_provisions": "reg.2(6)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.3(3)(e)",
      "affecting": "uksi/1992/3290",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1992",
      "affecting_provisions": "reg.2(3)(b)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.3(3A)(3B)",
      "affecting": "uksi/1992/3290",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1992",
      "affecting_provisions": "reg.2(4)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.3(3)",
      "affecting": "uksi/1992/3290",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1992",
      "affecting_provisions": "reg.2(3)(a)"
    },
    {
      "type": "added",
      "affected_provisions": "Sch.1, para 6(2)(gg)",
      "affecting": "uksi/1992/3290",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1992",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "words inserted",
      "affected_provisions": "Sch. 2 para. 8(a)(ii)",
      "affecting": "uksi/1994/3170",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1994",
      "affecting_provisions": "reg. 6(1)(4)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "Sch. 2 para. 5(i)",
      "affecting": "uksi/1994/3170",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1994",
      "affecting_provisions": "reg. 6(1)(3)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "Sch. 2 para. 2",
      "affecting": "uksi/1994/3170",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1994",
      "affecting_provisions": "reg. 6(1)(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.28(1)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.17(a)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.27(1)(a)(4)(4)(b)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.16"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.26(1)(a)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.15"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.24(5)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.14"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.23(4)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.13(a)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.23(3)(b)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.13(b)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.23(3)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.13(a)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.22(1)(b)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.12"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.20(4)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.11(c)"
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      "type": "revoked",
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      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.11(b)"
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    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.20(3)(a)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.11(a)"
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    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.18(2)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.10"
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    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.17(4)(a)(b)(ii)",
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      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.9(c)"
    },
    {
      "type": "replaced (by reg.17(2))",
      "affected_provisions": "reg.17(2)(3)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.9(b)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.17(1)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.9(a)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.12",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.8"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.10(2)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg. 7"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.9(6)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.6(c)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.9(2)(e)(i)(ii)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.6(b)(ii)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.9(2)(b)(e)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.6(a)(b)( i)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.3(3)(b)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "added",
      "affected_provisions": "reg.1(2A)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.3(b)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.1(2) (defn. of liable person)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.3(a)(iv)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.1(2) (defn. of levying authority)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.3(a)(iii)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.1(2) (defn. of chargeable amount)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.3(a)(ii)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.1(2) (defn. of the 1994 Act)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.3(a)(i)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.6",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg. 5"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "Sch.2, para.8(e)(iii)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.21(c)"
    },
    {
      "type": "revoked",
      "affected_provisions": "Sch.2, para.5(b)(i)(ii)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.21(b)(ii)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "Sch.2, para.5(b)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.21(b)(i)"
    },
    {
      "type": "amended",
      "affected_provisions": "Sch.2, para.3",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.21(a)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "Sch.1, para.6(7)(b)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.20(c)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "Sch.1, para.6(7)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.20(b)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "Sch.1, para.6(4)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.20(a)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "Sch.1, para.6(2)(i)(j)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.20(d)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "Sch.1, para.6(2)(f)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.20(b)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "Sch.1, para.5(4)(b)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.20(c)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "Sch.1, para.5(4)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.20(b)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "Sch.1, para.5(3)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.20(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.30(1)(a)(d)(i)(ii)(2)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.19"
    },
    {
      "type": "added",
      "affected_provisions": "reg.28A",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.18"
    },
    {
      "type": "added",
      "affected_provisions": "reg.28(4)",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996",
      "affecting_provisions": "reg.17(b)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "Sch.2, para.8(a)(ii)",
      "affecting": "uksi/1996/746",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1996",
      "affecting_provisions": "reg.5(3)(a)"
    },
    {
      "type": "revoked",
      "affected_provisions": "Sch.2, para.5(i)",
      "affecting": "uksi/1996/746",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1996",
      "affecting_provisions": "reg.5(2)"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "Sch.2, para.10",
      "affecting": "uksi/1996/746",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1996",
      "affecting_provisions": "reg.5(4)(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "Sch.2, para.10",
      "affecting": "uksi/1996/746",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1996",
      "affecting_provisions": "reg.5(4)(a)"
    },
    {
      "type": "added",
      "affected_provisions": "Sch.2, para.8(f)",
      "affecting": "uksi/1996/746",
      "affecting_title": "The Council Tax (Reduction of Liability) (Scotland) Regulations 1996",
      "affecting_provisions": "reg.5(3)(c)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.9(4)(b)",
      "affecting": "uksi/1997/728",
      "affecting_title": "The Council Tax (Exempt Dwellings) (Scotland) Order 1997",
      "affecting_provisions": "art.4"
    }
  ],
  "made_under": [
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      "title": "Local Government Finance Act 1992",
      "url": "https://openlegislation.uk/local-government-finance-act-1992",
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  "changes_made_to": 139,
  "changes_made_to_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/changes.json",
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  "changes_made_by_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1332",
    "retrieved_at": "2026-10-29T14:21:49.300830+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."
}