{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/regulation-18",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/regulation-18.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/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Payments required: general",
  "text": "(1) Subject to paragraphs (2) and (3), no payment on account of the chargeable amount (whether interim, final or sole) need be made unless a notice served under this Part requires it.\n(2) Where a notice under this Part is addressed to a liable person or liable persons, any other person who is, in terms of section 75(3) or (4), 76(4) or (5) or 77(1) or (2) of the Act or in terms of those provisions as read with paragraph 11 of Schedule 11 to the Act, jointly and severally liable with that person or those persons for payment of council tax and the council water charge in respect of the dwelling and the period to which the notice relates shall be jointly and severally liable to make any payments required by the notice.\n(3) Paragraph (1) shall not apply where payment is due in terms of such an agreement as is referred to in paragraph (7) of regulation 21.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 18 in force at 1.7.1992, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1332/regulation/18",
    "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."
}