{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/regulation-13",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/regulation-13.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": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Assumptions as to discount",
  "text": "(1) Where a levying authority, having taken such steps as are referred to in regulation 12, have no reason to believe that the chargeable amount for the financial year concerned is subject to a discount, they shall assume, in making any calculation of the chargeable amount for the purposes of Part V of these Regulations, that the chargeable amount is not subject to any discount.\n(2) Where a levying authority, having taken such steps as are referred to in regulation 12, have reason to believe that the chargeable amount for the financial year concerned is subject to a discount of a particular amount, they shall assume, in making any such calculation as is mentioned in paragraph (1), that the chargeable amount is subject to a discount of that amount.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 13 in force at 1.7.1992, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "word substituted",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012"
    },
    {
      "type": "word substituted",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012"
    },
    {
      "type": "word substituted",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1332/regulation/13",
    "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."
}