{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/introduction.json",
  "legislation": "uksi/1992/1332",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "COUNCIL TAX, SCOTLAND\nWATER SUPPLY, SCOTLAND\nMade 2nd June 1992\nLaid before Parliament 10th June 1992\nComing into force 1st July 1992\nThe Secretary of State, in exercise of the powers conferred on him by sections 113(1) and (2) and 116(1) of, and paragraphs, 1(1), 2(2), (3), (4)(a) to (c), (e), (g) and (i), and (5), 3 to 10, 12, 13(2)(a) and (3), 16 and 18 of Schedule 2, paragraph 6 of Schedule 3, and paragraphs 2(2) and 5 of Schedule 8 to, the Local Government Finance Act 1992 and those provisions as read with paragraph 11 of Schedule 11 to that Act and with the Council Water Charge (Scotland) Regulations 1992 made thereunder, and of all other powers enabling him in that behalf, hereby makes the following Regulations:",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 14; section 116(1) contains a definition of “prescribed” relevant to the exercise of the statutory powers under which these Regulations are made."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1992/1203."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1332/introduction",
    "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."
}